CR. DR.

Sales ledger balance 9, 500

Sales ledger balance 420

Bought ledgers balance 6, 115

Bought ledger balance 350

Credit sales 82, 000

Purchases journal 54, 700

Discount allowed 450

Discount received 200

Cash refunded to customers (debtors) 120

Purchases ledger balance 250

Sales ledger balance 120

The amount brought down in the sales ledger control account would be

• A N9, N1740; N120
• B N90, N990
• C N90, N870; N120
• D N80, N750