Following is the Petrotech Ltd s data for the FY 2020-21. (a) Cost of Goods Sold = Rs 28,00,000 (b) Cost of Production = Rs 25,00,000 (c) Raw Material consumed during year = Rs 26,00,000 (d) Average Finished Goods = Rs 1,40,000 (e) Avg Work-in-process = Rs 1,30,000 (f) Avg Raw material = Rs 1,50,000 (g) Avg Debtors = Rs 1,20,000 (h ) Avg Creditors = Rs 1,60,000 (i) Annual Sales(on credit) = Rs 21,60,000 Assume 360 days in a year Calculate the Gross Operating Cycle and Net Operating Cycle.