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15.3 Your payables control account has a balance at 1 October 20X8 of $34,500 credit. During October, credit purchases were $78 ,400, cash purchases were $2 ,400 and payments made to suppliers,excluding cash purchases, and after deducting settlement discounts of $1 ,200, were $68,900. Purchase returns were $4,700.
What was the closing balance?
A $38,100
B $40,500
C $47 ,500
D $49,900
答案：A
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