J. Johnstone, a trader, has asked K. Miles, a recently employed office junior, to provide information from which the sales ledger control account for the month of October can be prepared. K. Miles has presented the following information for the month of October:

The balances on the sales ledger control account agreed with the balances in the sales ledger on 1 October. The credit balance on 31 October of £120 referred to an overpayment by a credit customer. After J. Johnstone prepared the sales ledger control account for the month of October the following errors were discovered:
(1) An invoice for a credit sale of £130 to T. Wright had been lost.
(2) The total for the sales day book has been overcast by £360.
(3) The receipt of a cheque for £580 from D. Noble had been correctly entered in the cash book but had been credited to Noble’s account in the sales ledger as £850.
(4) A credit balance of £520 on M. Leigh’s account in the purchases ledger had been transferred to M. Leigh’s account in the sales ledger and the transfer had not been entered in the sales ledger control account.
Required:

(a) The sales ledger control account prepared by J. Johnstone based on the original information given to him by K. Miles.

(b) The adjustments required, if any, in the sales ledger control -account prepared in

(a) to correct the errors listed above.

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Balances on sales ledger 1 October: (debit) (credit) 8 600 290 31 October: (debit) 10 000 (credit) 120 Credit sales 11 710 Cash sales 5.690 Cash received from debtors 7 150