On 30 September 2000, the balance on Michael's sales ledger control account is 24,768 (debit). The total

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On 30 September 2000, the balance on Michael's sales ledger control account is £24,768 (debit). The total of a list of balances extracted from the sales ledger on that date is £22,761. A search through Michael's accounting records reveals the following errors:

(a) A bad debt of £500 has been written off in the sales ledger but not shown in the control account.

(b) A sales invoice for £1,230 has been recorded correctly in the sales daybook but has been debited to the customer's account in the sales ledger as £123.

(c) The sales returns daybook has been overcast by £200.

(d) A £600 debtor has been omitted from the list of balances extracted from the sales ledger.
Required:
Prepare a reconciliation of the control account balance with the total of the list of individual balances. What is the correct figure for trade debtors at 30 September 2000?

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