Kirby Industries has sales of $110,000 and accounts receivable of $12,500. The industry average DSO is 25.5 days, based on a 365 day year. If the company changes its credit and collection policy sufficient to cause its DSO to fall to the industry average, and if it earns 9.5 percent on any cash freed-up by this change, how would that affect the firm's earnings before tax, assuming other things are held constant?