Bert has extracted the following list of balances from his general ledger at 31 October 20X5： $ Sales 258,542 Opening inventory 9,649 Purchases 142,958 Expenses 34,835 Non-current assets (carrying amount) 63,960 Receivables 31,746 Payables 13,864 Cash at bank 1,783 Capital 12,525 What is the total of the debit balances in Bert's trial balance at 31 October 20X5?
A、$267,049
B、$275,282
C、$283,148
D、$284,931
A、$267,049
B、$275,282
C、$283,148
D、$284,931
【参考答案及解析】
The debits are as follows: $ Opening inventory 9,649 Purchases 142,958 Expenses 34,835 Non-current assets 63,960 Receivables 31,746 Cash at bank 1,783 284,931
The debits are as follows: $ Opening inventory 9,649 Purchases 142,958 Expenses 34,835 Non-current assets 63,960 Receivables 31,746 Cash at bank 1,783 284,931