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From the following particulars and information, prepare a Sales Ledger Adjustment Account in columnar form in relation to the Sales Ledger A and B in the Nominal Ledger of a concern where Self- Balancing Ledgers are kept: A B Opening Balances (Dr.) 31,000 12,500 300 (Cr.) Sales as per sales day book 31,200 43,100 Returns as per returns book 3,170 2,050 Cash received 20,050 51,200 Discount allowed 1,300 2,700 Bad debts 3,710 4,250 Provision for bad debts 5,000 6,000 Bad debts previously written off now recovered 300 Allowances 420 Bills dishonoured 500 Bills receivable 1,300 Closing Credit Balances 720 210 The transfer journal contains a correcting entry in respect of $ 1,200 sales which been entered in error in the A Ledger analysis column in the Sales Day Book instead of in the B Ledger analysis column, although the item had been posted to the correct Ledger Account in B Ledger I 370 1