Where closing stock is undervalued, the effect is?

The balancing figure in the purchases ledger control account is?

Opening balance           10,640
Purchases                       26,912
Returns inwards                 492
Returns outwards              810
Cash disc received          1,348
Cash disc allowed            1560
Cash paid to suppliers    20,808

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

The balancing figure in the purchases ledger control account is?

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?

In a sales ledger, contra entry is found on the?