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15.4 A receivables ledger control account had a closing balance of $8,500. It contained a contra to the payables ledger of $400, but this had been entered on the wrong side of the control account. What should be the correct balance on the control account?
A $7,700 debit
B $8,100 debit
C $8, 400 debit
D $8,900 debit
答案：A
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