Gce Model Questions Vol1 2025 Financial Accounting Question 21

Company X's unadjusted trial balance (excerpt) shows the following balances (all amounts in \(\text{₦}\)): Cash Dr \(15{,}000\); Bank Dr \(8{,}500\); Sundry Debtors Dr \(?\); Inventory Dr \(12{,}000\); Prepaid Rent Dr \(2{,}400\); Equipment Dr \(25{,}000\); Accumulated Depreciation - Equipment Cr \(5{,}000\); Accounts Payable Cr \(9{,}800\); Bank Loan Cr \(10{,}000\); Capital Cr \(30{,}000\); Sales Revenue Cr \(45{,}000\); Cost of Goods Sold Dr \(20{,}000\); Rent Expense Dr \(3{,}600\); Utilities Expense Dr \(1{,}200\). The total debits equal the total credits. During the year the following adjusting entries are posted: 1. Depreciation expense \(1{,}200\) Dr and Accumulated Depreciation \(1{,}200\) Cr. 2. Accrued expenses \(800\) Dr and Accounts Payable \(800\) Cr. 3. Recognise rent used: Rent Expense \(500\) Dr and Prepaid Rent \(500\) Cr. 4. Omitted expense of \(300\) recorded as Expense \(300\) Dr and Accounts Payable \(300\) Cr. 5. An error: Sales Revenue of \(600\) was mistakenly recorded on the debit side. To correct, a credit of \(600\) is made to cancel the debit and a further credit of \(600\) is made to record the proper revenue. After posting these entries, what should be the adjusted debit balance of Sundry Debtors so that the trial balance remains balanced?