Consider the following financial statement information for the Rivers Corporation: Item Beginning Ending Inventory $ 11,200 $ 12,200 Accounts receivable 6,200 6,500 Accounts payable 8,400 8,800 Net sales $ 92,000 Cost of goods sold 72,000 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