A list of the balances on the individual debtors’ accounts in Garside Books’ sales ledger at 31 December 20X5 totalled £11,771. Investigation reveals:

1 An invoice for £263 to Sandringham was entered twice in the sales Journal and subsequently posted twice to the customer’s account.

2 An invoice for £485 to S Patel was correctly entered in the sales Journal but was subsequently posted to I Patel’s account in the purchase ledger.

3 A receipt of £78 from Foster was correctly entered in the control account, but entered as £87 in the individual debtor’s account.

Correct the control account and/or the list of individual debtor balances as necessary and so reconcile the total with the balance on the sales control account. You may find it helpful to deal with each item in both the control account and the individual account, before considering the next.