$2\mathrm{.}1$ United Distributors' normal credit terms to $\backslash ($ X $\backslash )-$Tyres Stores are $30$ days but is prepared to allow a $\backslash (4\backslash \%\backslash )$ rebate if $\backslash ($ X $\backslash )-$Tyres Stores pays the account within $14$ days. Calculate the cost to X$-$Tyres Stores of not accepting the discount. $(6$ marks$)$

$2\mathrm{.}2$ Using the information in table $2\mathrm{.}2,$ calculate inventory turnover ratio. $(6$ marks$)$

$2\mathrm{.}3$ ABC Electronics is a company that sells smartphones. The monthly demand for a particular smartphone model is $1000$ units. The cost to place an order is R$100,$ and the carrying cost per unit per year is R$5.$ The company operates for $250$ business days per year. Calculate the Economic Order Quantity $($EOQ$)$ for the smartphone model.