The books of K. Wills include three ledgers comprising the general ledger, sales ledger and purchases ledger. The general ledger contains sales ledger and purchases ledger control accounts as part of the double entry.
The following information relates to the accounting year ended 30 June 20X9:

Required
a. You are required to prepare the sales ledger and purchases ledger control accounts.
b. After the preparation of the above control accounts the following errors were discovered:
i. The total of the purchases day book has been overcast by £500.
ii. Returns outwards of £180 have been entered on the wrong side of the personal account concerned.
iii. Discount received of £120 has been entered correctly in the appropriate personal account but is shown in the cash book as £210.
iv. A payment for £340 has been entered correctly in the cash book but has been posted to the credit supplier’s personal account as £3,400.

Required
Prepare a statement showing the amended balances on the purchases ledger and the purchases ledger control account. Compute the amount of any remaining undetected error.

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Sales ledger control account balance on 1 July 20X8 (debit) Purchases ledger control account balance on 1 July 20X8 (credit) Payments received from credit customers Payments to credit suppliers Sales revenue Purchases Returns outwards Returns inwards Bills of exchange payable Bills of exchange receivable Discount received Discount allowed Irrecoverable debts Cash received in respect of a debit balance on a credit supplier's ledger account Amount due from credit customers as shown by sales ledger, transferred to purchases ledger Total balances in purchases ledger on 30 June 20X9 (credit) £ 17,220 20,490 45,280 38,020 98,730 85,860 16,010 18,520 21,390 29,160 7,680 6,940 4,920 2,430 2,850 20,700