Working Backward: Accounts Receivable Analysis

Adair Corp. is concerned because the average time to collect its accounts receivable was 20 days longer than its normal credit terms of net 30. Adair reported the following in the Current Assets section of its comparative balance sheets:

		12/31/14		12/31/13
Current Assets:
Accounts Receivable		$121,300		$80,000

Assuming 360 days in a year, determine Adair's net credit sales for 2014.