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QUESTION 17 An inexperienced bookkeeper has drawn up the following receivables control account: 201,030 17,100 RECEIVABLES CONTROL ACCOUNT Opening Balance 56,450 Credit Sales Cash received from receivables 192,300 Contras against payables Sales Returns 7,010 Irrecoverable Debts 3,520 Closing balance Discounts allowed 4,270 (balancing figure) 263,550 45,420 263,550 7 What should the closing balance be after correcting the errors made in the account? WORKINGS: RECEIVABLES CONTROL ACCOUNT ANSWER: (4 marks)