I noticed your use of 31104000 /86400=360. This is not a number that has meaning for most people. So, i'm assuming that you have a deep understanding of the ancient Sumerians and would like to offer a few observations which you may already be familiar with.
1) Sacred cube: 360 X 360 X 360 X 4 = 186,624,000 miles which is listed in the canonized book of ancient numbers as the Earth's orbital diameter.
2) Earth frequency of 6-hertz or 6-miles per-second.
3) 186,624,000-miles /6 = 31,104,000 seconds /86,400 seconds/day = the ancient 360-day year.
At least this is the substance of an article that I recently read titled "Solving the mystery of the ancient 360-day calendar" at ancient-astronomer.com