Which of the following items could appear on the credit side of a receivables ledger control account?
(1) Cash received from customers
(2) Bad debts written off
(3) Increase in allowance for doubtful debts
(4) Discounts allowed
(5) Sales
(6) Credits for goods returned by customers
(7) Cash refunds to customers
A (1), (2), (4) and (6)
B (1), (2), (4) and (7)
C (3), (4), (5) and (6)
D (5) and (7)
A
b
a
a
b
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