$($Efficiency analysis$)$ ALei Industries has credit sales of $$147$ million a year. ALei's management reviewed its credit policy and decided that it wants to maintain an average collection period of $40$ days.

a$.$ What is the maximum level of accounts receivable that ALei can carry and have a $40-$day average collection period?

b$.$ If ALei's current accounts receivable collection period is $60$ days, how much would it have to reduce its level of accounts receivable in order to achieve its goal of $40$ days?

a$.$ What is the maximum level of accounts receivable that ALei can carry and have a $40-$day average collection period?

The maximum level of accounts receivable will be $ million. $($Round to one decimal place.$)$

b$.$ If ALei's current accounts receivable collection period is $60$ days, how much would it have to reduce its level of accounts receivable in order to achieve its goal of $40$ days?

ALei needs to reduce its accounts receivable by $ million. $($Round to one decimal place.$)$