Zand Co. is a highly successful supplier of leather to manufacturers of leather goods. Zand is considering expanding into the U.S. luxury auto seat market. It is estimated that although selling leather to U.S. auto manufacturers will bring additional annual sales of $1,100,000, a high 19% of those accounts will be uncollectible. The cost of conditioning and selling the leather is 67% of sales. Zand's tax rate is 31%. Zand has a receivables turnover of 2.6. Calculate Zand's incremental net income on the new sales. Calculate the incremental accounts receivable. Calculate the ROI on the additional investment.