A bookkeeper has been asked to reconcile the sales ledger control account with the balances in the sales ledger at the close of each month. Before the bookkeeper found the following, the sales ledger control account had a debit balance of $26 000: 1. Contra entries of $1800 in the sales ledger were not included in the control account. 2. Discounts allowed of $3600 had been entered on the debit side of the sales ledger control account. 3. The allowance for irrecoverable debts had been raised by $1200. What is the correct figure for trade receivables at the end of the month?
- A$15 800
- B$17 000
- C$18 800
- D$20 600