Answer :
Solution and Explanation:
The following formula is used in order to calculate the days sales outstanding:
Days sales out standing = ( Accounts receivable divided by Sales ) multiply with 365
= $1.5 million divided by $12 million multiply with 365
After calculating we get, 45.625 days
In order to calculate the capital released, the following formula is used:
[tex]Capital released $=$ Sales $*$ (DSO - Credit period) $/ 365$[/tex]
[tex]=\$ 12 \text { million } *(45.625-30) / 365[/tex]
= 513699
Therefore, the capital released is $513699