Using the percent of sales method, and assuming 20% growth in sales, estimate Billy's Burgers' accounts receivable for 2016. Billy's Burgers Figures in $ millions Income Statement 2015 Net Sales $246.0 Costs excluding Depreciation 187.0 EBITDA 59.0 Depreciation 17.2 EBIT 41.8 Interest 12.0 Pretax Income 29.8 Taxes 10.4 Net Income $19.4 Balance Sheet 2015 Assets Cash $8.0 Accounts Receivable 21.0 Inventories 23.0 Total Current Assets 52.0 Net PPE 145.0 Total Assets $197.0 Liabilities and Equity Accounts Payable 18.0 Long-Term Debt 82.0 Total Liabilities 100.0 Total Stockholders' Equity 97.0 Total Liabilities and Equity $197.0 A. $21.0 million B. $25.2 million C. $19.5 million D. $21.6 million E. 18.0 million