A receivables ledger control account had a closing balance of $8,500. It contained a contra to the payables ledger of $400, but this had been entered on the wrong side of the control account. What should be the correct balance on the control account?
A、$7,700 debit
B、$8,100 debit
C、$8,400 debit
D、$8,900 debit
A、$7,700 debit
B、$8,100 debit
C、$8,400 debit
D、$8,900 debit
【参考答案及解析】
$8,500 - (2 x $400) = $7,700.
$8,500 - (2 x $400) = $7,700.