Given:

Sales Ledger Control Account (Extracts)

Balance b/f N10,600

Total cash payments by debtors N32,275

Total credit sales N59,193

Discount received N9,700

Balance c/f N20,751

Discount allowed N2,890

Determine the sales returns?

• A N24,577
• B N13,877
• C N7,067
• D N2,890