Calculate the sales ledger balance?

Purchases ledger opening balances N4,000
Sales ledger opening balances N6,000
Credit purchases during the year N25,000
Discounts allowed N1,000
Returns inwards N2,000
Credit sales during the year N10,000
Returns outwards N6,000

A. N3,000
B. N6,000
C. N10,000
D. N13,000

Correct Answer:

Option D – N13,000