Dean has prepared the following sales ledger control account for December 2014.

The following errors and omissions have been found:

a. Irrecoverable debts of $882 had been written off customers' ledger accounts in December.

b. The sales returns book had been undercast by $100.

c. Discounts of $634 were allowed to customers during December.

d. The customer's returned cheque was for $121, not $112.

e. The opening balance brought down should have been $37,485.

f. A cheque for $475 received from A. Patel had been incorrectly posted to the account of P. Patel.

Required

Prepare a correct sales ledger control account for December 2014.

Transcribed Image Text:

Dr Sales ledger control account Cr Date Details Date Details 1 Dec Balance 37 185 31 Dec Bank 72 313 b/d 31 Dec Sales 75 605 31 Dec Sales 814 journal returns journal 31 Dec Retumed 112 31 Dec Balance c/d 39 775 cheque 112 902 112 902 1 Jan Balance 39 775 b/d