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Consider the following financial statement information for the Rivers 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

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