Trade receivables balance at 1 January 2023 21 800 Credit sales for the year 261 325 Cash sales for the year 113 650 Cheques received from credit customers 218 150 Discount allowed 14 400 Irrecoverable debts written off 4 200 Sales returns 14 255 Interest charged on overdue accounts 150 Provision for doubtful debts 2 850 Dishonoured cheques 1 100 Balance in sales ledger set off against balance in purchases ledger 1 605 REQUIRED a) Prepare a sales ledger control account for the year ended 31 December 2023
