An inexperienced bookkeeper has drawn up the following receivables ledger control account： RECEIVABLES LEDGER CONTROL ACCOUNT $ $ Opening balance 180,000 Credit sales 190,000 Cash from credit customers 228,000 Irrecoverable debts written off 1,500 Sales returns 8,000 Contras against payables 2,400 Cash refunds to credit customers 3,300 Closing balance (balancing figure) 229,60 0Discount allowed 4,200 423,500 423,500 What should the closing balance be after correcting the errors made in preparing the account?
A、$130,600
B、$129,200
C、$142,400
D、$214,600
A、$130,600
B、$129,200
C、$142,400
D、$214,600
【参考答案及解析】
RECEIVABLES LEDGER CONTROL ACCOUNT Opening balance $ Cash from credit customers $ 1 80,000 228,000 Credit sales 190,000 Irrecoverable debts written off 1,500 Cash refunds 3,300 Sales returns 8,000 373,300 Discount allowed 4,200 Contras 2,400 Closing 129,200 373,300
RECEIVABLES LEDGER CONTROL ACCOUNT Opening balance $ Cash from credit customers $ 1 80,000 228,000 Credit sales 190,000 Irrecoverable debts written off 1,500 Cash refunds 3,300 Sales returns 8,000 373,300 Discount allowed 4,200 Contras 2,400 Closing 129,200 373,300