A business keeps control accounts as part of double entry bookkeeping. At the end of a financial period, the balance on the sales ledger control account of $64\,200$ did not match the sum of the business’s individual sales ledger balances. The following mistakes were found. 1. An irrecoverable debt of $800$, recorded in the sales ledger control account, was left out of the trade receivable account. 2. Discounts allowed of $950$ were entered in the sales ledger accounts but were shown as $590$ in the cash book. 3. A contra of $4100$ between accounts in the sales and purchases ledgers was entered the wrong way round in the control accounts. No other errors existed. What was the total of the trade receivables at the end of the period after the adjustments?
- A$54\,840$
- B$55\,640$
- C$56\,360$
- D$59\,740$