A sales ledger control account showed a debit balance of $38\,600$. The combined total of the individual sales ledger debit balances was $36\,500$. The only mistakes identified were these. An irrecoverable debt had been entered in the ledger of Smith, but it had not been posted to the control account. The sales journal had been undercast by $1\,500$. A contra of $1\,750$ had been entered correctly in the control account, but only $1\,250$ had been entered in the ledgers. What was the amount of the irrecoverable debt?
- A$100$
- B$1\,100$
- C$3\,100$
- D$4\,100$