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Haiphong is a sole trader who does not keep full accounting records. The following details relate to her transactions with credit customers and suppliers for the year ended 30 June 2019:
£
Trade receivables, 1 July 2018 130,000
Cash received from customers 686,400
Discounts allowed 1,400
Discounts received 2,960
Contra between payables and receivables ledgers 2,000
Trade receivables, 30 June 2019 181,000
Required:
Question 1: Prepare the receivables control account, and derive the sales figure that should appear in Haiphong's income statement for the year ended 30 June 2019
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