Data below relates to an organization's credit customers for the year ended $2006$ December $31$:

$

Balance b$/$d at $2006$ January $01$

$350000$

Provision for Bad Debts at $2006$ January $01$

$17500$

Decrease in Provision for Doubtful Debts during $2006$

$8000$

Discounts

$13000$

Returns

$25000$

Sales

$900000$

Receipts from customers

$880000$

Refunds made to customers

$7000$

Contra with creditors$$ control account

$120000$

What was the closing balance of the Debtors$$ Control A$/$C at the end of the period?