JAMB Principles of Accounts 1998 Question 24

Derive the total sales figure from the following information extracted from a firm's cash book and other relevant records
(₦)
Total debtors b/f 5,600
Total cash receipts from debtors and cash sales 153, 000
Total debtors c/f 6,800

1. A.₦6, 800
2. B.₦153,000
3. C.₦154, 200
4. D.₦159,800.