At the year end, the purchases ledger showed a debit balance of N108. The total on the debit side of the purchases ledger control account will be?

Opening balance………………………..N10,640
Purchases……………………………..N26,912
Returns inwards………………………..N492
Returns outwards……………………….N810
Cash discount received………………….N1,348
Cash discount allowed…………………..N1,560
Cash paid to suppliers………………….N20,808

A. N22,966
B. N22,156
C. N21,834
D. N21054

Correct Answer: Option A