Determine the sales returns?

Given:
Sales Ledger Control Account (Extracts)

Balance b/f N10,600
Total cash payments by debtors N32,275
Total credit sales N59,193
Discount received N9,700
Balance c/f N20,751
Discount allowed N2,890

Determine the sales returns?

A N24,577

B N13,877

C N7,067

D N2,890

Answer is B

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