A list of balances on the individual customer accounts in the sales ledger did not agree with the balance on the sales ledger control account.

Sales ledger ........................................................ £205,640

Sales ledger control account .................................... £225,000

You are told that:

1. A sales invoice of £12,900 included in the sales day book had not been posted to the personal account in the sales ledger.

2. Discounts allowed to customers of £1,260 had been credited to the individual accounts in the sales ledger but no other entry was made for them in the books.

3. The returns inwards journal was wrongly totaled: it was overcast by £3,000.

4. A sales invoice for £9,400 had been entirely omitted from the books.

5. A debit balance of £7,400 on the personal account of a customer had been included in the list of balances as £4,700.

6. The balance on a customer account in the sales ledger of £5,500 had been omitted from the list of balances.

Required

a. Write up the control account to correct it for those errors that affect it.

b. Revise the list of customer balances for errors?