At 30 November 2010, the balance in the receivables account for Elizabeth Cosmetics Corporation was €39 982. The company’s accounting department then discovered the following errors:

a. A sales invoice for €288 was not recoded.

b. A payment of €1300 was accepted in full settlement of a balance of €1309. No entry was made to record the discount.

c. A credit note issued to a credit customer for €120 was incorrectly treated as an invoice.

d. An addition error on a customer’s account understated the balance by €27.

e. A customer had lodged a payment of €325 directly to Elizabeth’s bank account. Nor entry was recorded for the payment.

f. A sales invoice for €644 was mistakenly recorded for €466.
g. A customer’s payment for €47 was recorded as a debit to the customer’s account and a credit to cash.
Required:
Make the necessary entries to correct these errors. What amount should the receivables account be? [ACCA adapted]