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Answer (C) is correct . The days’ sales outstanding can be determined by weighting the collection period for each group of receivables by its collection percentage. Hence, the projected days’ sales outstanding equal 27 days [(15?days × 40%) + (30?days × 40%) + (45?days × 20%)].

Answer (A) is incorrect because Average receivables are outstanding for much more than 20 days.
Answer (B) is incorrect because Twenty-four days assumes 40% of receivables are collected after 15 days and 60% after 30 days.
Answer (D) is incorrect because More receivables are collected on the 15th day than on the 45th day; thus, the average must be less than 30 days.