Use the following information to answer the given question: SALES

LEDGER CONTROL ACCOUNTS

\(\begin{array}{c|c} & N & & N \\ \hline \text{Balance b/d} & ? & \text{Discount allowed} & 968 \\ \text{sales} & 21,610 & \text{Sales returns} & 942 \\ \text{Acceptance dishonoured} & 542 & \text{cash received from customers} & ? \\ & & \text{Balance c/d} & 13,740 \\ \text{Total} & 34,743 & \text{Total} & 34,742 \end{array}\)

What is the total debts at the beginning of the year?

A.

N12,590

B.

N13,740

C.

N20,668

D.

N21,610

E.

N32,742

Correct answer is A

No explanation has been provided for this answer.