Consider the following financial statement information for the Rivers Corporation:

Item	Beginning					Ending
Inventory	$	11,500					$	12,500
Accounts receivable		6,500						6,800
Accounts payable		8,700						9,100
Net sales				$	95,000
Cost of goods sold					75,000

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.)