Consider the following financial statement information for the Rivers Corporation:

Item	Beginning					Ending
Inventory	$	10,500					$	11,500
Accounts receivable		5,500						5,800
Accounts payable		7,700						8,100
Net sales				$	85,000
Cost of goods sold					65,000

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.)