The following control account has been prepared by a trainee accountant: SALES LEDGER CONTROL ACCOUNT Particulars $ Particulars $ Opening Balance 208,000 Bank (Cash received) 147,200 Credit Sales 164,000 Discounts Allowed 1,400 Irrecoverable Debts 4,900 Cash Sales 70,000 Closing Balance 158,300 376,900 376,900 What should the closing balance be when all the errors made in preparing the sales ledger control account have been correct?