QUESTION TWO [20]

Sport Enterprises have individual accounts for their debtors in a debtors subsidiary ledger and have a debtors control account in the general ledger. The balance of the debtors control account at 1 May 2021 is R169 200. The following information was provided for the month ending 31 May 2021.

1. Journals provided the following totals for relevant transactions:

For the month ended 31 May 2021: R Sales journal: Debtors column 762 000 Sales returns journal 6 300 Cash receiptsjournal: Debtors column 536 800 General Journal: Interest charged on overdue debtors' accounts 2 100 General Journal: Debtors balances written off as irrecoverable 2 700 2. The debtors ledger clerk submitted the following : List of debtors balances as at 31 May 215121 debit balances R C Gale 31 500 H Bolt 13?. 300 G Hunt 132 TDD | Khune 13 900 R Nadal 9 000