Opening Debtors Rs.10,200
Cash Received from debtors during the year
(as per cash book) Rs. 30,400
Returns Inwards Rs. 2,700
Bad debts Rs. 1,2 00
Debtors at end Rs. 13,800
Cash Sales (As per cash book) Rs. 28,400
Total Sales will be
(a) Rs. 66,300 (b) Rs. 66,000
(c) Rs. 65,000 (d) Rs. 66,500
CAclubindia
