in detail please.

QUESTIONS 15 6 An inexperienced bookkeeper has drawn up the following receivables ledger control account: RECEIVABLES LEDGER CONTROL ACCOUNT Opening balance A Cash from credit customers 180,000 Credit sales 190,000 Sales returns 232,200 Cash refunds to credit customers 8,000 Irrecoverable debts written off 3,300 Contras against payables 1,500 Closing balance (balancing figure) 2,400 423,500 229,600 423,500 What should the closing balance be after correcting the errors made in preparing the account? $130,600 $129,200 $142,400 $214,600 (2 marks)