An inexperienced bookkeeper has drawn up the following receivables ledger control account:
                                   Receivables Ledger Control Account
                                                             $                                                                 $
Opening balance                               180,000               Credit sales                    190,000
Cash from credit customers               228,000              Bad debts written off        1,500
Sales returns                                      8,000                  Contras against payables 2,400
Cash refunds to credit customers      3,300    Closing balance (balancing figure) 229,600
Discount allowed                               4,200
                                                         ————                                                       ————
                                                         423,500                                                          423,500
                                                         ————                                                        ————
What should the closing balance be after correcting the errors made in preparing the account?
A $130,600
B $129,200
C $142,400
D $214,600

B 180 + 190 + 3·3 – 228 – 8 – 4·2 – 1·5 – 2·4 = 129·2