I'm constructing a monthly cash flow statement and would like my accounts
receivable value to be a function of two arguments; sales and days sales
outstanding (DSO). DSO would drive the column offset divided by 30.

Current period sales (cell x,y) would be copied to accounts receivable (cell
x+1,y+column offset)) = ar1.

The value of ar1 would be determined by not only the preceding period sales
but sales from several periods (columns) prior.

Any help is greatly appreciated. I thank you in advance.