Sales ledger control account tracks trade receivables

Steps:

• Identify the sales ledger as the subsidiary ledger for trade receivables.
• Recall that the control account summarizes balances from individual customer accounts.
• Determine which items directly affect receivables: credit sales (debit) and cash receipts (credit).
• Exclude items like sales returns or discounts if not specified as receivables adjustments.

Not enough information: Items 1, 2, 3, and 4 are not defined, preventing specific identification.

Final answer: Not enough information.