Opening balance 10,640

Purchases 26,912

Returns inwards 492

Returns outwards 810

Cash disc received 1,348

Cash disc allowed 1560

Cash paid to suppliers 20,808

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

The balancing figure in the purchases ledger control account is?

  • A N15,828
  • B N15,720
  • C N14,940
  • D N14,694

The correct answer is D. N14,694

No explanation given
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