JAMB - Accounts Principles Of Accounts (2004 - No. 13)

Opening balance 10,640
Purchases 26,912
Returns inwards 492
Returns outwards  810
Cash disc received  1,348
Cash disc allowed  1560
Cash paid to suppliers  20,808

At the end of the year, the purchase ledger showed a debit balance of N108


The balancing figure in the purchases ledger control account is?

N15,828
N15,720
N14,940
N14,694

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