CR. DR.
Sales ledger balance 9, 500
Sales ledger balance 420
Bought ledgers balance 6, 115
Bought ledger balance 350
Credit sales 82, 000
Purchases journal 54, 700
Discount allowed 450
Discount received 200
Cash refunded to customers (debtors) 120
Purchases ledger balance 250
Sales ledger balance 120

The amount brought down in the sales ledger control account would be

• A.N9, N1740; N120
• B.N90, N990
• C.N90, N870; N120
• D.N80, N750
• E.