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Question

Calculate Sales.

Opening Debtors Rs.10200
Cash received from debtors during the year (as per cash book) Rs.30400
Return inwards Rs.2700
Bad debts Rs.1200
Debtors at end Rs.13800
Cash Sales (as per cash book) Rs.58400

A
96300
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B
96000
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C
95000
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D
96500
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Solution

The correct option is A 96300
Total Sales = Cash Sales + Credit Sales
= 58400 + 37900 = 96300
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