JAMB - Accounts Principles Of Accounts (1998 - No. 22)

Derive the total sales figure from the following information extracted from a firm's cash book and other relevant records.

Total debtors b/f N 5,600
Total cash receipts from debtors
and cash sales N 153,000
Total debtors c/f N 6,800
N6,800
N153,000
N154,200
N159,800

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