The following information relating to the year ended 31 December 2017 has been extracted from the books of John Greenwood. All sales have been recorded in the individual customer accounts in the sales (receivables) ledger, and the sales ledger control account forms part of the double entry system in the general ledger. Sales ledger control account balance on 1 January 2017 (debit) 7,182 Sales revenue 69,104 Cheques received from credit customers including bad debts recovered of $42 59,129 Discount allowed 1.846 Discount received 1.461 Returns inwards 983 Returns outwards 627 Bills receivable + 3.243 Bad debts written off 593 Allowance for doubtful debts 900 Cash paid in respect of a credit balance on a sales ledger account 66 Amounts due from customers, as shown by the sales ledger, transferred to the purchases ledger 303 Interest charged on credit customers overdue accounts 10 Total list of balances in the sales ledger on 31 December 2017 (debit) 10,457 +