Reconciliation and verification — practice question

In a sales ledger control account, what is represented by the closing balance carried down on the debit side and the opening balance brought down on the credit side?

• Adebit side closing balance carried down: owing from customers; credit side opening balance brought down: owing from customers
• Bdebit side closing balance carried down: owing from customers; credit side opening balance brought down: owing to customers
• Cdebit side closing balance carried down: owing to customers; credit side opening balance brought down: owing from customers
• Ddebit side closing balance carried down: owing to customers; credit side opening balance brought down: owing to customers