Consider the following financial statement information for the Sourstone Corporation: Item Beginning Ending Inventory $10,582 $11,380 Accounts receivable 5,851 6,381 Accounts payable 6,152 6,493 Net sales $139,503 Cost of goods sold 87,313 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.)