Question：Which of the following lists is composed only of items which would appear on the credit side of the receivables control account?

　　A. Sales, cash refunds to customers, interest charged on overdue accounts, contras against amounts due to suppliers in the accounts payable ledger.

　　B. Sales, cash refunds to customers, irrecoverable debts written off, discounts allowed

　　C. Cash received from customers, discounts allowed, interest charged on overdue accounts, irrecoverable debts written off

　　D. Cash received from customers, sales returns, irrecoverable debts written off, contras against amounts due to suppliers in the accounts payable ledger

　　The correct answer is: Cash received from customers, sales returns, irrecoverable debts written off, contras against amounts due to suppliers in the accounts payable ledger.