2. The following particulars relating to the year ended 31 March 20X8 have been extracted from the books of a trader.

Debtors' ledger control account balance on 1 April 20X7 (debit) 7,182

Sales 69,104

Cash received from debtors/trade receivables 59,129

Discounts allowed 1,846

Discounts received 1,461

Returns inwards 983

Returns outwards 627

Credit card payments by debtors 3,243

Bad debts written off 593

Cash paid in respect of a credit balance on a debtors' ledger account 66

Amounts due from customers as shown by debtors' ledger

transferred to creditors' ledger 303

Interest charged on debtors' overdue account 10

Credit balance on debtors' ledger control account on 31 March 20X8 42

REQUIRED:

Prepare the debtors' ledger control account for the year ended 31 March 20X8, using relevant figures selected from the data shown above. Insert the closing debtors/trade receivables as a balancing figure.