Incomplete records

Either you have not copied the question correctly, or there is a mistake in the answer. The balance carried forward cannot be 5,000 from what you have typed. The closing balance given in the question is 2227 (not 5000). They paid out cash of 8536 and on its own this would increase the overdraft to 1367 + 8536 = 9903 The received 7222 from customers, and this would reduce the overdraft to 9903 - 7222 = 2681. However the final balance is 2227 cash in hand, and so they must have received an additional 2227 + 2681 = 4908 which must be the cash sales.