Essence of Skunk Fragrances, Limited, sells $6,600$ units of its perfume collection each year at a price per unit of $$396.$ All sales are on credit with terms of $\frac{2}{10},$ net $30.$ The discount is taken by $35$ 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 $\frac{4}{10},$ net $30$ to preserve its market share. Will this change in policy increase or decrease accounts receivable?

$\backslash$table$[[$a$.$ Average receivables$],[$b$.$ Increase or decrease$]]$