Formica purchases inventory on credit from a large number of suppliers. The company maintains a purchases ledger control account as an integral part of its double-entry system and in addition maintains supplier accounts on a memorandum basis in a purchases ledger. At the end of October 20X9 the balance of £25,450 on the purchases ledger control account failed to agree with the total of the balances from the purchases ledger. The total of the list of credit suppliers’ balances is £27,620. The following errors have been subsequently discovered:
1. Goods costing £350 purchased on credit from Yellow had been entered into the purchases day book at £600.
2. An amount of £1,500 paid to Hunt had been correctly entered into the cash book but had been entered into Jack’s account at £1,550.
3. The return of goods purchased on credit costing £800 had been completely omitted from the books.
4. The purchases day book has been undercast by £2,220.

Required
a. Adjust the purchase ledger control account to show the amendments to the original balance.
b. Adjust the list of balances in the purchases ledger to agree with the control account.