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Which of the following lists is composed only of items which would appear on the credit side of the receivables control account? A Cash received from customers, sales returns, irrecoverable debts written off, 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 Sales, cash refunds to customers, interest charged on overdue accounts, contras against amounts due to suppliers in the accounts payable ledger.