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?