The following information relates to Tshwane Dry Cleaners at 28 February 20 20: Balances: R Trade receivables control account (1 March 20.19) 11 000 Allowance for credit losses (1 March 20.19) 648 Credit losses recovered 500 Credit sales 61 000 Settlement discount granted 840 Additional information 1. During the year R54 000 was received from debtors in respect of credit sales. 2. Debtor. P Kleinman. was declared insolvent and his account of R100 has to be written off. 3. It was determined that the allowance for credit losses account should amount to R853 at 28 February 20.20 losses that occur during the year must be written off against the credit losses account. Which one of the following options represents the correct trade receivables control account in the general ledger of I Cleaners A. TSHWANE DRY CLEANERS GENERAL LEDGER Dr Trade receivables control 20.19 Mar 1 Balance b/d 20.20 Febr 28 Sales R R 11 000 20.20 Febr 28 61 000 Bank and settle- ment discount granted Credit losses Balance 54 000 100 17 900 72 000 old 72 000 17 900 Mar 1 Balance b/d GENERAL LEDGER Dr Trade receivables control 20.19 Mar 1 Balance b/d 20.20 Febr 28 Sales Cr R R 11 000 20.20 Febr 28 61 000 Bank and settle- ment discount granted Credit losses Balance 54 000 100 17 900 72 000 c/d Mar 72 000 17 900 1 Balance b/d Cr B. TSHWANE DRY CLEANERS GENERAL LEDGER Dr Trade receivables control 20.19 Mar 1 Balance b/d 20.20 Febr 28 Sales R 11 000 20.20 Febr R 53 160 28 61 000 Bank Settlement discount granted Credit losses Balance 840 100 cld 17 900 72 000 Mar 72 000 17 900 Balance b/d 20.20 O C. TSHWANE DRY CLEANERS GENERAL LEDGER Dr Trade receivables control 20.19 Mar 1 Balance b/d 20.20 Febr 28 Sales Credit losses recovered R 11 000 or R 54 000 Febr 28 61 000 Bank Settlement discount granted Credit losses Balance 500 840 100 17 560 72 500 od Mar 72 500 17 560 1 Balance b/d Cr O D. TSHWANE DRY CLEANERS GENERAL LEDGER Dr Trade receivables control 20.19 Mar 1 Balance 20.20 Febr 28 Sales bld R 11 000 20.20 Febr 28 R 54 000 61 000 Bank Settlement discount granted Credit losses Credit losses recovered Balance 840 100 cld 500 16 560 72 000 Mar 1 Balance 72 000 16 560 bld @E. TSHWANE DRY CLEANERS GENERAL LEDGER Dr Trade receivables control 20.19 1 Balance b/d 20.20 Febr 28 Sales R 11 000 20.20 Febr Cr R 54 000 28 61 000 Bank Settlement discount granted Credit losses Balance 840 100 17 060 72 000 c/d Mar 1 Balance 72 000 17 060 b/d Reset Selection