Garcia Inc. currently has $$300,000$ in accounts receivable, and its days sales outstanding

$($DSO$)$ is $45$ days. It wants to reduce its DSO to $30$ days by pressuring more of its

customers to pay their bills on time. If this policy is adopted, the company's average

sales will fall by $8\%.$ What will be the level of accounts receivable following the

change? $($Assume a $365-$day year.$)$

$($a$)$ $$184,000\mathrm{.}00$

b$)$ $$2,433,333\mathrm{.}33$

c$)$ $$2,238,666,67$

d$)$ $$200,000\mathrm{.}00$