Award: $5\mathrm{.}00$ points

Essence of Skunk Fragrances, Limited, sells $5,100$ units of its perfume collection each year at a price per unit of $$381.$ All sales are on credit with terms of $\frac{2}{20},$ net $60.$ The discount is taken by $45$ percent of the customers.

a$.$ What is the amount of the company's accounts receivable?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

b$.$ In reaction to sales by its main competitor, Sewage Spray, Essence of Skunk is considering a change in its credit policy to terms of $\frac{4}{20},$ net $60$ to preserve its market share. Will this change in policy increase or decrease accounts receivable?