credit sales = 160%  x 280,000 (cash receivable)

\(\frac{160}{100}\) x 280,000

1.6 x 280,000 = 448,000

credit sales = 448,000

Bal c/d = debit side - credit side of the account. Hence we have;

Debit side = 87,000 + 488,000 + 58,000 + 50,000 = 643,000

credit side = 40,000 + 50,000 + 280,000 + 30,000 = 400,000

643,000 - 400,000 = 243,000

Bal c/d = 243,000