Wrigley Ltd Uses Subsidiary Ledgers for Debtors and Creditors -What Was the Balance of the Debtors Control Account at 1

Multiple Choice

Wrigley Ltd uses subsidiary ledgers for debtors and creditors. At 1 July 2011 debtors owed $7000 and creditors were owed $4000. Transactions for year ended 30 June 2012 were as follows:
$$\begin{array} { l r } & \$ \\\text { Cash purchases } & 6000 \\\text { Credit purchases } & 11000 \\\text { Cash sales } & 15000 \\\text { Credit sales } & 20000 \\\text { Cash paid to creditors } & 9000 \\\text { Cash received from debtors } & 18000 \\\text { Discount received from creditors } & 500 \\\text { Discount allowed to debtors } & 700\end{array}$$
-What was the balance of the debtors control account at 30 June 2012?

A) $8300
B) $9700
C) $21 300
D) $9000