book Maths Puzzle Numerical Ability

7. Chrissy’s Fine Fashions has an average collection period of 40 days. The accounts receivable balance is $80,000. What is the value of its credit sales?

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i have a problem... 2/7=x/-42
I know you cross multiply
7x=-84
x=-84-7
x=-91
Im i right?
HOW IS THIS DONE?

WHAT IS THE SLOPE OF A LINE THAT IS PERPENDICULAR TO THE LINE PASSING THROUGH THE POINTS (8,3) AND (10,6)?