Question on: WAEC Accounting - 1989

Use the following information to answer the given question: SALES LEDGER CONTROL ACCOUNT
(\begin{array}{c|c} 1986 & & N & 1986 & & N\ \hline Jan. 1 & \text{Balance b/d} & 1,300 & Jan.1 & \text{Balance b/d} & 86 \ 31 & sales & 7,630 & & bank & 6,555 \ & \text{dishonoured cheques} & 250 & & discount& 345 \ & \text{stopped cheques} & 100 & & returns & 130 \ & \text{balance c/d} & 92 & & \text{Purchases ledger} & 360 \ & & & & \text{balance c/d} & 1,896 \ & & 9,372 & & & 9,372 \ Feb. 1 & \text{balance b/d} & 1,896 & Feb.1 & \text{balance b/d} & 92 \end{array})
The items 'Purchases ledger N360' means i. cash purchases during the period ii. credit purchases during the period iii. trade debtors set off against debts on purchases