A business keeps control accounts as part of its double entry system. The balance on the purchases ledger control account is $\$8232$. However, this does not match the total of the balances in the purchases ledger. The difference is explained by the following. 1. An item in the purchases returns journal for $\$72$ has been entered on the credit side of the individual trade payable’s account in the purchases ledger. 2. An item for discounts received in the cash book for $\$54$ has been entered in the purchases ledger as a debit to the individual trade payable’s account for $\$45$. What was the total of balances in the purchases ledger before these errors were corrected?
- A$\$8079$
- B$\$8097$
- C$\$8367$
- D$\$8385$