.The following receivables control account has been prepared by an inexperienced bookkeeper.

What should the closing balance on the receivables control account be once any errors have been corrected?

A. RM15,550.

B. RM19,550.

C. RM14,250.

D. RM13,150

Receivables Control Account \begin{tabular}{|c|c|c|c|} \hline & $ & & $ \\ \hline Opening balance & 8,000 & \begin{tabular}{l} Cash received from \\ credit customers \end{tabular} & 5,500 \\ \hline Cash sales & 4,000 & \begin{tabular}{l} Interest charged on \\ overdue accounts \end{tabular} & 1,200 \\ \hline Credit sales & 17,000 & \begin{tabular}{l} Discounts taken by \\ credit customers \end{tabular} & 800 \\ \hline \multirow[t]{3}{*}{ Contra } & 2,750 & \begin{tabular}{l} Irrecoverable debts written \\ off \end{tabular} & 1,600 \\ \hline & & Closing balance & 22,650 \\ \hline & 31,750 & & 31,750 \\ \hline \end{tabular}