answer with explanation, thanks

10. The following information is available for Karen Company at December 31,2018 : beginning net accounts receivable $120,000; ending net accounts receivable $180,000; cost of goods sold $3,000,000; net credit sales $4,655,000. What is Karen's average collection period for accounts receivable in days? Select one: a. 12 days b. 18 days c. 23 days d. 37 days