I think this also depends on when you want to have your biggest meal.
I started at 1400 a day, aiming for 3 400 cal meals and 1 200 cal afternoon snack. I quickly realized that I wanted to have a bigger dinner, and could easily manage that if I had a smaller calorie breakfast (with more protein and fat to keep me full).
I completely agree with SCraver's numbers, but be willing to experiment to fit your actual lifestyle!