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The closing balance of the debtors was Rs. 12,000. The sales made to the customers during the year were Rs. 21,500 and Rs. 23,600 were realized from the customers. Debtors opening balance was-

A. Rs. 33,500

B. Rs. 14,100

C. Rs. 9,800

D. Rs. 33,300

Answer: Option B


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