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?

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