Calculating Cycles. Consider the following financial statement information for the Ayala Corporation:

Item Beginning Ending   Inventory $ 10,400 $ 11,400   

Accounts receivable 5,400 5,700

Accounts payable 7,600 8,000      

Credit sales $ 84,000     

Cost of goods sold 64,000

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

Operating cycle day