Consider the following financial statement information for the Schwertzec Corporation:

Item	Beginning						Ending
Inventory	$	10,100					$	11,100
Accounts receivable		5,100						5,400
Accounts payable		7,300						7,700
Credit sales				$	81,000
Cost of goods sold					61,000

Calculate the operating and cash cycles. (Use 365 days a year. Do not round intermediate calculations and round your final answers to 2 decimal places. (e.g., 32.16))

Operating cycle	days
Cash cycle	days