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 Recievable $33, 299 . $40,466 $7,147

Inventory $49,815 $52,841 $3,026

Accounts Payable $24,930 $23,111 $1,819

2014 Selected Income Statement Items for Rian Company
Cash sales	$416,000
Credit sales	$460,000
Total sales	$876,000
Cost of goods sold	$501,293

Rian Company had set a target of 27.4 days for the collection cycle for 2014. If total sales had remained at $876,000 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 $876,000, how much of the sales revenue would have needed to be cash sales for the company to meet the collection goal?