Which accounts should be debited and credited in the debtors control account in the debtors reconciliation ?

In the debtors reconciliation, the following accounts should be debited and credited in the debtors control account:

Debited:
- Sales returns and allowances
- Bad debts written off
- Cash discounts allowed

Credited:
- Sales
- Cash received from debtors
- Credit notes issued

Debits to Debtors Control Account:

- Credit balances of individual customer accounts

Credits to Debtors Control Account:

- Debit balances of individual customer accounts
- Allowance for doubtful accounts (estimated amount of uncollectible accounts)
- Discounts allowed to customers
- Returns and allowances from customers