2. Sur LLC is a business selling umbrellas branded with corporate logos. The umbrellas are sold in bulk lots on credit. The accountant is carrying out a reconciliation of the receivable's ledger control account balance, which is OMR 172,120 to the total of the balances on the individual accounts in the receivable's ledger, which is OMR 176,134. The following has been found: a) A contra item of OMR 1,500 has not been entered in the receivable's ledger control account. b) A cheque for OMR 555 from a customer has been dishonored. The correct double entry has been posted but the individual accounts have not been updated. c) A payment of OMR 322 from a customer has incorrectly been entered in the account receivable ledger as OMR 233. d) Discounts allowed totaling OMR 120 have not been entered in the control account. e) Cash received of OMR 800 has been debited to the individual customer account in the account receivable ledger. f) Total credit sales of OMR 4,500 to a large accountancy firm, Close \& Counter have been posted correctly to the ledger account but not recorded in the control account. Correct the receivables ledger control account and reconcile this to the sum total of the individual accounts in the account receivable ledger