1Given opening debtors of £11,500, Sales £48,000 and receipts from debtors £45,000, the
closing debtors should total
(A) £8,500
(B) £14,500
(C) £83,500
(D) £18,500
2In a Sales Ledger Control Account the Bad Debts written off should be shown in the account
(A) As a debit
(B) As a credit
(C) Both as a debit and as a credit
(D) As a balance carried down
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