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\(\begin{array}{c|c} & \text{N} \\ \hline \text{Debto...

NDebtors opening4000Debtors clsoing1500Cash received from debtors8500Bad debts written off350Discount allowed500Discount Received1000

What is the amount of sales of sales for the year?

A.

₦3850

B.

₦6650

C.

₦1550

D.

₦6850

Correct answer is D

Dr Total Debtors Control A/c Cr

bal b/f.....4,000Cash received..... 8,500Credit sales.....6,850Bad debt written off.....50Dr. Allowed.....500bal c/d.....1,50010,85010,850bal b/d.....1,500

D is correct ₦6850 as the sales for the year accordingly to the above calculations
The total debtors account is meant to control the transactions with customers whether in cash or credits and to know the remaining cash receivables from customers.