Kirby industries has sales of $110,000 and accounts receivable of $12,500, and it gives its customers 30 days to pay. 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% on any cash freed-up by this change, how would that affect the firm's net income, assuming other things are held constant?