Consider the following financial statement information for the Rivers Corporation:

Item	Beginning						Ending
Inventory	$	10,100					$	11,100
Accounts receivable		5,100						5,400
Accounts payable		7,300						7,700
Net sales				$	81,000
Cost of goods sold					61,000		Calculate the operating and cash cycles. (Use 365 days a year. Opearing cycle = days Cash cycle= days