Question 5
Return to the original receivables collection pattern forecast in exhibit 27.4.  Kathleen is most interested in reducing the carrying costs of receivables.
a. Which customer contributes most to the quarterly carrying costs of receivables?
b. Does this customer have the highest percentage of the sales mix and slowest collection pattern?
c. What does this imply for the management of accounts receivable?
d. For a given level of receivables, what factors influence the quarterly carrying costs of receivables for the firm? (Assume that quarterly ending balances are equivalent to average balances for the quarter.)
e. To which factor are the quarterly carrying costs of receivables most sensitive? Graph the end of March quarterly carrying costs of receivables at +/- 10, 20, and 30 percent of base case values of the factors.
Question 6
Return to the original receivables collection pattern forecast in exhibit 27.4. Suppose the company decides it needs to be more aggressive in collecting receivables to reduce carrying costs. 
a. Which customers should be targeted for follow-up services?
b. What do the results of Question 6a imply for acceleration of accounts receivable?
c. What are some other strategies that the company could consider for accelerating the receipt of customer payments?
Question 7
In your opinion, what are the three key learning points from this case?

”to give your response using calculation use a table as correspond”