Calculate Total Sales made during the year 2008.

Rs. Rs.
Debtors (1.1.2008) 36,850 Bad Debts 5,000
Debtors (31.12.2008) 30,600 Discounts 3,600
Cash received from Debtors 98,400 Bills Receivable 10,000
Sales Returns 7,400 Cash Sales 24,000

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