At 31 December 2003 the balance on Sellit's Sales Ledger Control account was $17 584 (debit). It did not agree with the total of balances extracted from the sales ledger. The following errors have been found. 

1. The total of the discount allowed column in the cash book has been overstated by $210. 

2. A receipt of $900 from P. Ford, a customer, has been treated as a refund from B. Ford, a supplier. 

3. An invoice for $1200 sent to P. Williams, a customer, has been entered in the sales journal as $1020. 

4. The total of the sales journal for December has been understated by $600. 

5. Goods with a selling price of $578 were sent to Will Dither, a customer, in December, and he has been invoiced for that amount. It has now been discovered that the goods were sent on sale or return and the customer has not yet indicated whether he will purchase the goods. 

6. An invoice for $3160 sent to W. Yeo, a customer, has been entered correctly in the sales journal but has been entered in the customer's account as $3610.

Required 

(a) Prepare the Sales Ledger Control account showing clearly the amendments to the original balance. 

(b) Calculate the total of the balances extracted from the sales ledger before the errors listed above had been corrected. 

(c) Prepare the journal entries to correct the sales ledger accounts. Narratives are required.