Consider the following financial statement information for the Rivers Corporation: Item Beginning Inventory $ 10,100 Accounts receivable 5,100 Accounts payable 7,300 Net sales Cost of goods sold Ending $ 11,100 5.400 7700 $81,000 61,000 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 Cash cycle days days