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-

The correct answer is: B. Rs. 14,100

The formula for calculating the debtors’ opening balance is:

Debtors’ opening balance = Debtors’ closing balance + Sales made to customers – Cash received from customers

In this case, the debtors’ opening balance is:

Debtors’ opening balance = Rs. 12,000 + Rs. 21,500 – Rs. 23,600 = Rs. 14,100

Option A is incorrect because it is the total sales made to customers during the year.

Option C is incorrect because it is the cash received from customers during the year.

Option D is incorrect because it is the difference between the debtors’ closing balance and the sales made to customers during the year.