Concept:The sales ledger control account summarises all transactions with trade debtors.
Debit entries increase the amount owed by debtors.
Explanation:Cheque receipts are credit entries because they reduce what debtors owe.
Discount allowed is also a credit entry because it reduces debtors’ balances.
Bills receivable are recorded on the credit side when debtors settle their accounts in this way.
When a previously received cheque is dishonoured, the debtor still owes the business again.
Therefore, dishonoured cheques are debited to the sales ledger control account.
Answer:B. Dishonoured cheques