Question: Atsushi Japan. Atsushi Japan, the Japanese subsidiary of a U.S. company has ¥100,000,000 in accounts receivable for sales billed to customers on terms of 2/30 n/60. Customers usually pay in 30 days. Atsushi also has ¥60,000,000 of accounts payable billed to it on terms of 3/10 n/60. Atsushi delays payment until the last minute because it is normally short of cash. Atsushi normally carries an average cash balance for transactions of ¥30,000,000. How much cash could Atsushi save by taking the discount?