UK DSO COUNTBACK METHOD

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I have a question regarding the DSO Countback method and how you show the DSO if the invoiced value is greater than the debtors in the first month?

I have included an example below:

Month Jan-21 Feb-21 Mar-21 Apr-21 May-21
Billings (£0.809) £0.652 £1.089 £6.786 £17.736
Debtors £4.980 £4.494 £2.630 £0.281 £7.791

Thanks you in advance for your anticipated response.
 

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