The closing control account balance is?

Amin Ltd. Creditor Ledger Control Account (Extracts)

Beginning control account
Balance: Debit 32,000
Credit 61,000
Purchases during the year:
Cash 30,000
Credit 60,000
Payment to suppliers:
Cash 13,000
Cheque 29,000
Debtor’s contra 6,000

A. N 41,000
B. N65,000
C. N71,000
D. N77,000

Correct Answer:

Option A – N 41,000