Consider the following financial statement information for the Sourstone Corporation: Item Beginning Ending Inventory $11,182 $11,980 Accounts receivable 6,451 6,981 Accounts payable 6,752 7,093 Net sales $140,103 Cost of goods sold 87,913 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.)