Canadian Bacon Inc. financial statements are presented in the table below.

Based on the information in the table, and using a 365-day year, calculate Average Credit Sales per Day.

Round the answers to two decimal places

Balance Sheet December 31, 2015

Cash and marketable securities

$187,000

Accounts payable

$217,000

Accounts receivable

$498,000

Notes payable

$51,500

Inventories

$799,000

Accrued expenses

$58,300

Prepaid expenses

$19,300

Total current liabilities

$326,800

Total current assets

$1,503,300

Long-term debt

$215,400

Gross fixed assets

$1,978,000

Par value and paid-in-capital

$128,000

Less: accumulated depreciation

$478,000

Retained Earnings

$2,333,100

Net fixed assets

$1,500,000

Common Equity

2,461,100

Total assets

$3,003,300

Total liabilities and owner's equity

$3,003,300

Income Statement, Year of 2015

Net sales (all credit)

$5,386,600.00

Less: Cost of goods sold

$3,716,754.00

Selling and administrative expenses

$329,000.00

Depreciation expense

$138,000.00

EBIT

$1,202,846.00

Interest expense

$39,600.00

Earnings before taxes

$1,163,246.00

Income taxes

$465,298.40

Net income

$697,947.60