Brown Corporation had average days of sales outstanding of 20 days in the most recent fiscal year. Brown wants to improve its credit policies and collection practices and decrease its collection period in the next fiscal year to match the industry average of 14 days. Credit sales in the most recent fiscal year were $300 million, and Brown expects credit sales to increase to $390 million in the next fiscal year. To achieve Brown's goal of decreasing the collection period, what is the change in the average accounts receivable balance that must occur? The Dorm Company sold a machine. The machine had accumulated depreciation of $56,000 and a salvage value of $6,000. If the machine sold for $18,000 and a gain of $4,000 is recognized, what is the original cost of the asset