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Receivables investment PLEASE ROUND CORRECTLY AND FOLLOW WHAT THE PROBLEM SAYS T

ID: 2768042 • Letter: R

Question

Receivables investment PLEASE ROUND CORRECTLY AND FOLLOW WHAT THE PROBLEM SAYS THANKS

McDowell Industries sells on terms of 3/10, net 40. Total sales for the year are $1,281,500; 40% of the customers pay on the 10th day and take discounts, while the other 60% pay, on average, 60 days after their purchases. Assume 365 days in year for your calculations.

What is the days' sales outstanding? Round your answer to two decimal places.
days

What is the average amount of receivables? Round your answer to the nearest cent.
$  

What is the percentage cost of trade credit to customers who take the discount? Round your answers to two decimal places.
%

What is the percentage cost of trade credit to customers who do not take the discount and pay on Day 60? Round your answers to two decimal places.
Nominal cost:   %

Effective cost:   %

What would happen to McDowell’s accounts receivables if McDowell toughened up on its collection policy with the result that all nondiscount customers paid on the 40th day? Round your answers to two decimal places.
DSO = days

Average receivables = $  

Explanation / Answer

Assuming that all the sales are made in credit. Therefore, Total credit sales = $1,281,500

Answer 1.

Days' Sales Outstanding = 40% * 10 days + 60% * 60 days

= 40 Days

Answer 2.

Days' Sales Outstanding = Account Receivable / credit Sales * 365

40 = Account Receivable / 1,281,500 * 365

Account Receivable = 40 * 1,281,500 / 365

Account Receivable = $140,438.36

Answer 3.

No cost.

Answer 4.

Nominal cost of credit = Discount %/(1-Discount %) x (365/(Full allowed payment days - Discount days))

= 0.03 / (1 - 0.03) * (365 / (40-10))

= 0.3763 = 37.63%

Effective cost of credit = (1 + Discount %/(1-Discount %))^(365/(Full allowed payment days - Discount days)) - 1

= 0.4486 = 44.86%

Answer 5.

Days' Sales Outstanding = 40% * 10 days + 60% * 40 days

= 28 Days

Days' Sales Outstanding = Account Receivable / credit Sales * 365

28 = Account Receivable / 1,281,500 * 365

Account Receivable = 28 * 1,281,500 / 365

Account Receivable = $98,306.85