In the most recent year Watson Corporation had sales (all credit) of $400 million and days' sales outstanding (DSC) of 22 days. The company expects $415 million in sales next year but would like to reduce its DSO to 20 days. What is the expected impact of the change on the company's accounts receivable balance? [Note: assume 365 days per year] O a. 51.37 million source of funds O b. 51.37 million use of funds OC. $3.15 million use of funds O d. $3.15 million source of funds