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Answer (A) is correct . The total amount of sales overdue at any time during the year is $400,000 ($2,000,000 gross credit sales * 20% received after 30 days). The average collection period for these sales is 45 days. The projected amount of overdue receivables is therefore $50,000 [$400,000 * (45 days / 360 days)].
Answer (B) is incorrect because The amount of $16,667 results from using the 15 days of the overdue period rather than the entire 45 days.
Answer (C) is incorrect because The amount of $150,000 is the average total receivables at any time, not the overdue portion.
Answer (D) is incorrect because The amount of $400,000 is the total amount of sales that will be overdue at any time during the year.