Williams & Sons last year reported sales of $127 million, cost of goods sold (COGS) of $105 and an inventory turnover ratio of 5. The company is now adopting a new inventory system. If the new system is able to reduce the firm's inventory level and increase the firm's inventory turnover ratio to 7 while maintaining the same level of sales and COGS, how much cash will be freed up? Do not round intermediate calculations. Round your answer to the nearest dollar.

Medwig Corporation has a DSO of 30 days. The company averages $9,000 in sales each day (all customers take credit). What is the company's average accounts receivable? Round your answer to the nearest dollar.