Consider the following financial statement information for the Rivers Corporation:

Item	Beginning					Ending
Inventory	$	11,100					$	12,100
Accounts receivable		6,100						6,400
Accounts payable		8,300						8,700
Net sales				$	91,000
Cost of goods sold					71,000

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