The following transactions relating to debtors were extracted from the books of a company for the month of January 2014

The following transactions relating to debtors were extracted from the books of a company for the month of January 2014: Balance as at 1st January 2014 N725,000 Cash collected during the month N375,000 Bad Debts written off N25,000 Balance as at 31st January 2014 N650,000 Total credit sales during the month of January, 2014 were:
N325,000
N975,000
N475,000
N350,000

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