STU Sdn$.$ Bhd$.($SSB$)$ makes and sells sound equipment to a range of clients. Its main supplier, VWX Sdn$.$ Bhd$.($VSB$),$ has never offered discounts for early payment, so SSB has always taken the full $60$ days$$ credit allowed by VSB$.$ However, VSB has recently struggled to collect its debts on time. Following this, a decision has been made to offer customers a $2\%$ discount for all invoices paid within two weeks $(14$ days$)$ of purchase.

And as for SSB$,$ it can invest cash to earn a $12\%$ annual return.

$$

REQUIRED:

$$a$.$Determine whether it is financially viable for SSB to take advantage of the early payment discount.

$$b$.$From VSB$$s point of view, what might be three benefits of offering such settlement discounts to its customers?