In the books of Morden Textiles, the Trade payables ledger control account reports as at 31.12.2012 a credit balance of £326,200 and a debit balance of £4,500. The list of individual trade payable balances extracted from the Trade payables ledger on the same date shows credit balances totalling £333,600 and debit balances of £2,800. The following errors have been identified since then:

(a) A debit balance of £1,700 in a supplier’s account has been listed, in error, as a credit balance.

(b) A credit note received from a supplier for £3,600 is still to be accounted for.

(c) A contra entry of £8,200 with the Trade receivables ledger is posted to the credit side of the Trade payables control account.

(d) A Returns Outwards Day Book folio is added as £43,000 instead of £40,000.

(e) The remainder of the error arose from the failure to post a payment to the supplier’s account.

Required: 

Prepare a reconciliation of Trade payables ledger balances with those in the Control account.