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15.14 At 1 April 20X9, the payables ledger control account showed a balance of $142,320.At the end of April the following totals are extracted from the subsidiary books for April:
$
Purchases day book 183,800
Returns outwards day book 27,490
Returns inwards day book 13,240
Payments to payables, after deducting $1 ,430 cash discount 196,360
It is also discovered that:
(a) The purchase day book figure is net of sales tax at 17.5%; the other figures all include sales tax.
(b) A customer's balance of $2 ,420 has been offset against his balance of $3,650 in the payables ledger.
(c) A supplier's account in the payables ledger, with a debit balance of $800, has been included on the list of payables as a credit balance.
What is the corrected balance on the payables ledger control account?
A $130,585
B $144,835
C $98,429
D $128,985
答案：A
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