Consider the following financial statement information for the Ayala Corporation: Item. Beginning Ending Inventory $ 11,900 $ 12,900 Accounts receivable 6,900 7,200 Accounts payable 9,100 9,500 Credit sales $ 99,000 Cost of goods sold 79,000Calculate 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 days:Cash cycle days