CR. DR. Sales ledger balance 9, 500 Sales ledger balance 420 Bought ledgers balance 6, 115 Bought ledger balance 350 Credit sales 82, 000 Purchases journal 54, 700 Discount allowed 450 Discount received 200 Cash refunded to customers (debtors) 120 Purchases ledger balance 250 Sales ledger balance 120 The amount brought down in the sales ledger control account would be

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CR. DR. Sales ledger balance 9, 500 Sales ledger balance 420 Bought ledgers balance 6, ...

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