GCE Financial Accounting 1990 Question 6

Sales Ledger Control Account
Debit side: Balance b/d ?; Sales ₦21,610; Acceptance dishonoured ₦542; Total ₦34,742
Credit side: Discount Allowed ₦968; Sales Returns ₦942; Cash received from customers ?; Balance c/d ₦13,740; Total ₦34,742

What is the total debts at the beginning of the year?

1. A.₦12,590
2. B.₦13,740
3. C.₦20,668
4. D.₦21,610
5. E.₦34,742.