The Receivables control account balance, as at 30 June 2012, was £412,500. This did not agree with the sum of individual customers’ balances. The following errors have since been discovered:

(a) A copy debit note for £900 sent with goods returned to a supplier was entered in the Sales Journal.

(b) £40 paid for carriage outwards was debited in error to the customer’s account.

(c) A sales invoice for £1,750 has not been posted to the customer’s account.

(d) Return Inwards Journal has been undercast by £3,000. Identify the sum of the individual customers’ balances as found before correction.

Transcribed Image Text:

a £409,410 b £406,890 c £407,750 C d £410,790