Give the following information,what is the balance on the trade payables control access December?
Credit balance on the creditors control account as at 1 January 4600
Trasactions for the year 1 Jan to 30 Dec
Discount received 1000
Credit purchases 54000
Credit purchase returns 6000
Refunds received from suppliers 2000
PAyments to suppliers 39000
Balance in credit ledger set off against debtors ledger 1000
A.8600
B.9600
C.12600
D.13600
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