Hi Tim,

To calculate the days sales outstanding, you can use the following formula:

**=Days Outstanding + ((Debtor - Sales)/Sales per Day)**
Here's how you can apply this formula to your example:

- In cell D2, enter the formula:
**=31+((C2-B2)/B2*31)** - Copy the formula down to cells D3:D6.

This will give you the desired result for each month.

Let's take the example of June 08. The debtor is 1873 and the sales are 1020. Since the debtor is greater than June's sales, all the days in June must be outstanding. So, we add 30 days to the formula. Then, we subtract the sales from the debtor and divide it by the sales per day (which is 1065/31). This gives us 0.52. Multiplying this by 31 gives us 16.12. Adding this to 30 gives us the desired result of 55.