Use the information below to answer questions 17 and 18. Opening balance.............................N10,640 Purchases...................................N26,912 Returns inwards.............................N492...

JAMB 2004

Use the information below to answer questions 17 and 18.

Opening balance.............................N10,640
Purchases...................................N26,912
Returns inwards.............................N492
Returns outwards............................N810
Cash discount received......................N1,348
Cash discount allowed.......................N1,560
Cash paid to suppliers......................N20,808

At the year end, the purchases ledger showed a debit balance of N108.

The total on the debit side of the purchases ledger control account will be?

A. N22,966
B. N22,156
C. N21,834
D. N21054

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Correct Answer: Option A

Explanation

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