The total on the debit side of the purchases ledger control account will be?

Use the information below to answer questions 17 and 18.

Opening balance………………………..N10,640
Purchases……………………………..N26,912
Returns inwards………………………..N492
Returns outwards……………………….N810
Cash discount received………………….N1,348
Cash discount allowed…………………..N1,560
Cash paid to suppliers………………….N20,808

At the year end, the purchases ledger showed a debit balance of N108.

The total on the debit side of the purchases ledger control account will be?

A N22,966

B N22,156

C N21,834

D N21054

Answer is A

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