Consider the following financial statement information for the Rivers Corporation:

Item	Beginning						Ending
Inventory	$	11,300					$	12,300
Accounts receivable		6,300						6,600
Accounts payable		8,500						8,900
Net sales				$	93,000
Cost of goods sold					73,000

Calculate the operating and cash cycles. (Use 365 days a year. Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

Operating cycle	days
Cash cycle	days