The sum of the debit balances extracted from the Trade receivables ledger is different from the debit balance carried down in the Trade receivables control account. Inquiries revealed the following errors. Identify, by placing a tick in the appropriate grid, whether the correction of the error would involve (x) an adjustment to the sum of the list of Receivable balances or (y) an adjustment to the Control account balance or (z) adjustments to both.

(a) A trade debt has been omitted from the list

(b) A customer with a credit balance has been listed as a debit balance

(c) A folio of the Sales Day Book was added as £214,500 instead of £254,500

(d) A debt regarded as irrecoverable has not been written off

(e) £1,400 received from a customer has been posted to the debit of his account

(f) Debt collection fees recovered from a customer are not recorded in Control a/c

(g) A Returns Inwards Day Book folio was added as £9,450 instead of £9,400

(h) A sale of £12,400 was posted to the customer as £1,240

(i) An invoice for £16,000 recorded as £1,600 in the Sales Day Book

(j) A dishonoured cheque has been posted to the credit of the customer’s account

(k) A credit note received from a supplier has been entered in the Sales Day Book

(l) A customer’s account balance was extracted as £2,480 instead of £3,480