From the following information about the sales ledger (E-H) prepare a control account on 30 April and state whether it reveals any errors.

1 April 1-30 April 1-30 April 1-30 April 1-30 April 1-30 April 1-30 April 30 April Debit balances Total credit sales Total cash received Total cheques received Total discounts allowed Bad debts Total returns inward Debit balances obtained from sales ledger

£

15,321 18,640 720 12,930 380 206 621 19,104 The purchases ledger can be controlled in a similar manner. It will, of course, differ because it contains the accounts of suppliers. In these accounts the balances will be credit balances and there will be credit entries for goods bought on credit. The debit entries in these accounts will be for amounts paid by cash or cheque, discounts received and returns outward.