A trading concern divided its Sales Ledger into two sections, A & B, each being Self-Balancing. The following were the material figures obtained from the books in connection with the monthly balancing at the end of March 1998: A $ B $ Ledger Balances Feb. 28 (Dr.) "" (Cr.) 3,175 28 4,327 March 31 (Dr.) "" (Cr.) 47 2,260 Sales for the months Returns 65 Cash received 897 Discount allowed 13 Bad debts written off 8 B/R 67 - Prepare the respective Adjustment Accounts and suggest any inference which you consider may be drawn from the working. 1,942 6 1,709 17 682 22 974 5 2