Explanation

To find total sales when given debtor information, we use the debtors control account relationship. The table shows opening debtors of ₦2,000 and closing debtors of ₦6,000.

The formula is: Sales = Cash Received from Debtors + Closing Debtors – Opening Debtors. This works because sales increase what customers owe us (debtors), while cash received decreases it.

Calculation: ₦10,000 + ₦6,000 – ₦2,000 = ₦14,000.

Note: Discount allowed (₦500) is not included in this calculation because the question asks specifically for total sales value. Discounts are a separate expense that reduces the cash collected, but they do not change the original sales figure. The stock information is also irrelevant to calculating sales from debtor data.