Diameter of Earth (km) / Diameter of Moon (km) = 3.6668
12472 / 3475 = 3.6668
Strangely enough, the earth rotates 366 times in a single orbit of the sun. And if you divide that recurring 400 by 3.66, you get that recurring 109.28.
More on 366 another time. When I figure it all out....