As at 1.8. 2012 the Trade receivables ledger had £216,400 debit balances and £11,450 credit balances. Credit sales in August were £582,550 and sales returns £31,600. £498,200 has been received from credit customers. Identify the debit balance at the month-end assuming that the only additional information provided was as stated in each of the following alternative scenarios:

(a) Discount allowed was £14,400 and credit balances at the month-end were £19,750

(x) £166,600

(y) £254,750

(z) £263,050

(b) £235,000 of the amount received from trade receivables was net of 6% cash discount, and £14,800 of the amount received from customers was in respect of a debt written off as bad in the previous month. Credit balances in the Trade receivables ledger by the month-end was £9,240

(x) £266,740

(y) £267,640

(z) £281,540

(c) A trade debt of £9,500 was written off as bad in August and a cheque for £14,100 received from a customer has been returned dishonoured by the bank. Upon receipt of this cheque the customer had been allowed 6% cash discount. Discount allowed in the month was £9,400 and credit balances in the Trade receivables ledger by the month-end was £7,200

(x) £261,000

(y) £261,900

(z) £270,400

(d) In August £11,500 was offset by contra, £4,840 was allowed as cash discount and £2,100 was written off as bad. Credit balances in the Trade receivables ledger at the month-end was £14,200

(x) £253,460

(y) £258,290

(z) £276,450