3-13 DSo is the average number of days after making a sale before receiving cash DSo〓 Receivables Average sales per day eceivables =$7036/360 878 Sales/ 360 =44.9days. Copy right C 2002 Harcourt, Inc All rights reserved3 - 13 Copyright © 2002 Harcourt, Inc. All rights reserved. Receivables Average sales per day DSO is the average number of days after making a sale before receiving cash. DSO = = = = 44.9 days. Receivables Sales/360 $878 $7,036/360