Kyoto Joe, Inc., sells earnings forecasts for Japanese securities$.$ Its credit terms are

$\frac{2}{10},$ net $30.$ Based on experience, $65$ percent of all customers will take the

discount.

a$.$ What is the average collection period for the company?

b$.$ If the company sells $980$ forecasts every month at a price of $$1,670$ each, what

is its average balance sheet amount in accounts receivable?

$($Use cells A$6$ to D$12$ from the given information to complete this question.$)$