Consider the following financial statement information for the Sourstone Corporation:

Item	Beginning		Ending
Inventory	$7,203		$9,041
Accounts receivable	3,069		3,995
Accounts payable	3,617		4,599
Net sales		$95,982
Cost of goods sold		59,814

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.)