Given an aerated lagoon with a depth of 9.4 meters receives wastes containing 15 mg/L of biologically degradable material (Q = 8640 m3/d). At steady state conditions, the first order reaction rate constant is 0.08 day-1 and the effluent concentration cannot exceed 11 mg/L. If you assume the lagoon is completely mixed and evaporation/seepage are negligible, what is the surface areas of the lagoon in acres?