Fox & Co. maintain control accounts, in respect of both the sales ledger and purchases ledger, within their nominal ledger. On 31 December 20X9 the net total of the balances extracted from the sales ledger amounted to £9,870, which did not agree with the balance shown on the sales ledger control account. An examination of the books disclosed the following errors and omissions, which when rectified resulted in the corrected net total of the sales ledger balances agreeing with the amended balance of the control account.
1. £240 standing to the credit of Rice’s account in the purchases ledger had been transferred to his account in the sales ledger, but no entries had been made in the control accounts in respect of this transfer.
2. Debit balances of £42 in the sales ledger had been extracted as credit balances when the balances were listed at 31 December 20X9.
3. £8,675, a month’s total in the sales day book, had been posted to the control account as £8,765 although posted correctly to the sales account.
4. A balance of £428 owing by Stone had been written off to irrecoverable debts, but no entry had been made in the control account.
5. Entries on the debit side of Hay’s account in the sales ledger had been undercast by £100.
6. The following sales ledger balances had been omitted from the list of balances at 31 December 20X9 – debits £536, credits £37.
7. The sale of goods to Croft amounting to £60 had been dealt with correctly and debited to his account. Croft had returned such goods as not being up to standard and the only treatment accorded thereto was the crossing out of the original entry in Croft’s account.
8. £22 allowed to Field as discount had been correctly recorded and posted. Subsequently, this discount had been disallowed and a like amount had been entered in the discounts received column in the cash book and posted to Field’s account in the purchases ledger and included in the total of discounts received.

Required
a. Give the journal entries, where necessary, to rectify these errors and omissions, and, if no journal entry is necessary, state how they should be rectified.

b. Prepare the sales ledger control account showing the balance before and after rectification has been made, and reconcile the balance carried forward on this account with the total of balances extracted from the sales ledger.