Consider the following financial statement information for the Zamboni Icers Corporation:

Item	Beginning						Ending
Inventory	$	11,000					$	12,000
Accounts receivable		6,000						6,300
Accounts payable		8,200						8,600
Net sales				$	90,000
Cost of goods sold					70,000

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

Operating cycle		days
Cash cycle		days