Can you explain the answer of this question below:

From the following information ascertain the closing balance of debtors:
Opening balance of debtors Rs. 32,600; total sales Rs. 1,03,000; cash collected from debtors Rs. 70,000 sales return Rs.1,500; discount on purchases Rs. 1,200; cash sales Rs. 43,000; bad debts Rs. 700:
• A:
Rs. 19,200
• B:
Rs. 20,400
• C:
Rs. 63,400
• D:
Rs. 21,900

### Related Test

 Abc May 20, 2018
32600 + 60000 - 70000 - 1500 - 700 = 20400

 Shaheen Fatma Sep 21, 2018
Debtors a/c=Debit side in so opening debtors +credit sale -(cash received +sale return + bad debts) in credit side=closing debtors.....32600+60000 - (70000+1500+700) =20400

 Yogesh Sharma Nov 25, 2018
Assumption has to be made whether sales return is out if cash sales or credit sales. If it is credit sales than option 'b' otherwise option 'd' will be correct.

 Srsps Feb 17, 2022
Debtors a/c=Debit side in so opening debtors +credit sale -(cash received +sale return + bad debts) in credit side=closing debtors
32600+60000 - (70000+1500+700) =20400

 Tejendra Kaintura Jan 28, 2022
Option B

32600 + 60000 - 70000 - 1500 - 700 = 20400