Consider the following financial statement information for the Sourstone Corporation: Item Beginning Ending Inventory $9,982 $11,780 Accounts receivable $5,251 $5,781 Accounts payable $5,552 $5,893 Net sales $138,903 Cost of goods sold 86,713 Assume all sales are on credit. Calculate the operating and cash cycles. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)