CR. DR.
Sales ledger balance 9, 500
Sales ledger balance 420 
Bought ledgers balance 6, 115 
Bought ledger balance 350 
Credit sales 82, 000 
Purchases journal 54, 700
Discount allowed 450 
Discount received 200 
Cash refunded to customers (debtors) 120
Purchases ledger balance 250
Sales ledger balance 120 

The amount brought down in the sales ledger control account would be

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