For the first question, i dont know the correct answer is 74 or 67. Please help me to solve it.

and help me solve the question B

Question 5 (20 marks) Considering the following company Wawa, which is a large food store based in California. a) Wawa is planning to use a lockbox system to speed up collections from its customers located on the East Coast. A Philadelphia-area bank will provide this service for an annual fee of $25,000 plus 10 cents per transaction. The estimated reduction in collection and processing time is one day. The average customer payment in this region is $8,200. Treasury bills are currently yielding 5 percent per year. Assume a year has 365 days. Approximately how many customers each day, on average, are needed to make the system profitable for Wawa? (14 marks) b) Wawas manager considers using a zero-balance account. Please explain how it might work and describe the advantage of doing so. (6 marks)