From his books of account at $31$ March $2021$, a trader noted the following figures: purchases ledger balances at $1$ March $2021$ $32100$; credit purchases made during March $26400$; cheques paid to credit suppliers in March $29700$; contra with sales ledger $600$; discount received $400$. What was the closing balance on the purchases ledger control account at $31$ March $2021$?
- A$27800
- B$29800
- C$29000
- D$34400