1.5 A return of goods for R1 000 was omitted from the Purchases Returns Journal. This omission affects A B the Creditors control account and Creditors ledger the Creditors control account and not the Creditors ledger the Creditors ledger and not the Creditors control account neither the Creditors control account nor the Creditors ledger D 1.6 The inexperienced bookkeeper of Coastal Traders prepared the following account in the general ledger: DR DEBTORS CONTROL CR 2020 Mar 31 Bank bld 64 680 CRJ 32 400 2020 Mar 01 Balance 31 Sales returns Interest income Discount allowed SRJ 960 Bank CPJ 600 GJ 240 Bad debts GJ 1 440 CRJ 240 SJ 27 600 Sales Balance cld 4080 66 120 66 120 Jun 01 Balance b/d 4080 Some of the entries were placed on the incorrect side. The correct balance in the Debtors Control account as at 31 March 2020 is A R56 880 B R58 080 C R124 080 D R60 960 1.7 The value of closing inventory on 30 September 2019 using the first-in-first-out method (FIFO) from the following information is September Units of inventory Cost price 01 Opening inventory 10 000 R20 15 Purchases 44 000 R22 20 Purchases 32 000 R23 27 Purchases 4000 R24 30 Sales for September 80 000 A R240 000 B R200 000 R234 000 R222 500 D