Given opening account receivables of Tk 11,500. Sales Tk 48,000 and receipts from debtors Tk 45,000, the closing accounts receivables total should be-

Explanation

B) Tk 14,500. What customers owe goes up with credit sales and down with cash collected from them. Closing balance = opening + sales − receipts = 11,500 + 48,000 − 45,000 = 14,500. This treats all Tk 48,000 of sales as credit sales, which the question implies.