Consider the following financial statement information for the Rivers Corporation:

Item	Beginning						Ending
Inventory	$	11,800					$	12,800
Accounts receivable		6,800						7,100
Accounts payable		9,000						9,400
Net sales				$	98,000
Cost of goods sold					78,000

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