Average collection

cycle.

Use the following account information for Rian Company.

2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$48 ,981	$59,638	$10,657
Inventory	$71,894	$76,748	$4,854
Accounts payable	$35,036	$32,625	$2,411

2014 Selected Income Statement Items for Rian Company
Cash sales	$578 ,000
Credit sales	$671,000
Total sales	$1,249,000
Cost of goods sold	$673,417

Rian Company had set a target of

27.5days for the collection cycle for 2014. If total sales had remained at $ 1,249,000,

how much of the sales revenue would have needed to be cash sales for the company to have met the collection goal?

If total sales had remained at $1,249,000, how much of the sales revenue would have needed to be cash sales for the company to meet the collection goal?

$(Round to the nearest dollar.)