Control Accounts Revision Kit Question

At 1 April 20X9, the payables ledger control account showed a balance of $142,320.

At the end of April the following totals are extracted from the subsidiary books for April:

Purchases day book = 183,800
Returns outwards day book = 27,490
Returns inwards day book = 13,240
Payments to payables, after deducting $1,430 cash discount = 196,360

It is also discovered that:
(a) The purchase day book figure is net of sales tax at 17.5%; the other figures all include sales tax.
(b) A customer’s balance of $2,420 has been offset against his balance of $3,650 in the payables ledger.
(c) A supplier’s account in the payables ledger, with a debit balance of $800, has been included on the list of payables as a credit balance.

What is the corrected balance on the payables ledger control account?

A $130,585
B $144,835
C $98,429
D $128,985

I thought I would account for information (c) by Debiting the payables ledger control account by $1,600 but that proved to be incorrect. I’m not sure what to do about (c) then. Thanks in advance