e) Blank #5: Assume that Iguazu Corporation takes a self-liquidating loan of $53,700 for 60 days. Iguazu Corp. pays $478 interest on the loan. What is the annual interest rater on the loan? (round to 2 decimals, provide result without % sign)

f) Blank #6: Iguazu Corporation is considering to allow consumers to pay later, which would increase the new average collection period to 90. What would be the new accounts receivable balance in this case? (round to the nearest $. No decimals)

g) Blank #7: Assume that Iguazu Corporate has an investment opportunity for marketable securities of 3%. If the new accounts receivable balance was $440,000, what would be the annual opportunity cost of allowing customers to pay later? (round to the nearest $. No decimals)

The balance sheet for Iguazu Corporation is given below. Sales for the year were $2,105,000, with 80% of sales sold on credit. The cost of sales for the year were $1,184,000. Assume that there are 365 days in a year