Self-test The following is an extract from the books of Hellenco Trading for the year ended 31 March 2009.

Debtors’ ledger control account balance on 1 April 2008 (debit) 22,060 Sales 153,900 Cheques received from debtors 92,282 Discounts allowed 4,160 Discounts received 3,021 Returns inwards 2,050 Returns outwards 1,604 Bad debts written off 1,901 Set-off to debtor of a credit balance 196 Amounts due from customers transferred to creditors’ ledger 904 Interest charged on debtors’ overdue account 68 Total of balances in debtors’ ledger on 31 March 2009: (debit) 81,034 Total of balances in debtors’ ledger on 31 March 2009: (credit) 6,107 You are required to prepare the debtors’ ledger control account for the year ended 31 March 2009 using relevant figures selected from the data shown above.