Accounts receivable turnover fill in the blank 1 b. Number of days' sales in receivables fill in the blank 2 days. Like. 0.To measure Best DSO, you simply replace "accounts receivable balance" with "current receivables" in the calculation. Therefore, both the cash and accounts receivable accounts would vary with the amount of sales. Reconcile information on the collection agencies' reports to the information on receivables in the. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Credit Memo An entry made in the Accounts Receivable Module to record a credit to the customer account.