Use the information below to answer questions 17 and 18.

Opening balance.............................N10,640

Purchases...................................N26,912

Returns inwards.............................N492

Returns outwards............................N810

Cash discount received......................N1,348

Cash discount allowed.......................N1,560

Cash paid to suppliers......................N20,808

At the year end, the purchases ledger showed a debit balance of N108.

The total on the debit side of the purchases ledger control account will be?

• A N22,966
• B N22,156
• C N21,834
• D N21054