Amin Ltd. Creditor Ledger Control Account (Extracts)

Beginning control account

Balance: Debit 32,000

Credit 61,000

Purchases during the year:

Cash 30,000

Credit 60,000

Payment to suppliers:

Cash 13,000

Cheque 29,000

Debtor's contra 6,000

The closing control account balance is

• A N 41,000
• B N65,000
• C N71,000
• D N77,000