In MJ03 paper 2 question 1 (a).. The calculation of sales included an addition of 420 and subtraction of 820 as per the mark scheme. I dont think there had been any credit sales during the year. Can you explain why they have done this in? Please explain it in the double entry context. Cuz it seems that there has been a credit entry in total debtors account and a debit entry in profit and less account. ( pretty weird :S)