BCD corporation had an average days-of-sales-outstanding (DSO) period of 19 days in 2017. An analyst thinks thet BCD's DSO will decline in 2018 (because of expected improvements in company's collection departemnt) to match the industry average of 15 days. Total sales (all on credit) in 2017 were $300 million, and BCD expects total sales (all on credit) to increase to $320 million in 2018. To acheieve the lower DSO, the change in the average accounts receivable balance from 2017 to 2018 that must occur is closest to: a. -$2.46 million. O b. -$3.51 million. O c. $3.51 million. O d. $0.41 million e. $2.46 million