Concept:A control account summarises actual transactions recorded in individual debtor or creditor ledgers.Explanation:Items like bad debts, discounts allowed, and returns inwards appear in the sales ledger control account.Provision for bad debts is only an estimate of future losses.It is not an actual transaction with a specific debtor.Therefore, it does not belong in the preparation of a control account.Only provision for bad debts will not appear.Answer:D. IV only