ACCA F3练习中的题目

题目

ACCA F3练习中的题目
a receivable ledger control account had a closing balance of $8500.It contained a contra to the payables ledger of $400,but this had been entered on the wrong side of the control account.What should be the correct balance on the control account?
答案是$7700 debit

答案

问题说应收有Dr balance 8500.Contra of 400 应该是在credit side.但它错误进了debit side.所以 正确的应是8500 - 400 x 2 = 7700 debit.