Consider the following financial statement information for the Rivers Corporation:

Item	Beginning					Ending
Inventory	$	10,800					$	11,800
Accounts receivable		5,800						6,100
Accounts payable		8,000						8,400
Net sales				$	88,000
Cost of goods sold					68,000

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.)