Additional information: The following errors and omissions were discovered after the above were drawn up:

X Saturn was declared insolvent and the liquidators paid 50% of the balance outstanding at 30 April 2020. This amount was deposited directly into the business bank account. The balance must be written off as irrecoverable. All the necessary entries to record the amount received from the liquidators and the amount written-off must still be recorded.

An amount of R22 680 was received from C Mars and recorded correctly in the Cash Receipts Journal, but was not posted to his personal account in the Debtors ledger.

A credit note number CR678 for R2 700 was issued to B Moon for the return of damaged goods. This was recorded correctly in the Sales Return Journal but erroneously posted to L Suns account in the debtors ledger.

D Venuss account is overdue and must be charged interest of R1 096.

A credit sale of goods to L Sun for R3 240 has not yet been recorded.

The sales return journal is undercast by R540.

Required: Use the information provided to correct and prepare the following: Debtors Control account for April 2020. You are required to show the corrections made and balance the account.

A List of debtors as at 30 April 2020. You are required to show the corrections and total the list

MINSA Take. 10157% 13:11 QUESTION TWO 120 The following information was on the accounting records of Classic The best and raisingure ledger wall scaldator Detion and creditors April 2000, the total of the auto de 1934 540 which did role with the bloof Rain the Debt Colorton OR Dettore Control account CR dis.com 20 18900 Uste debtors o Apri 2120 Lu CH M Total of that The following me and we had the shave were drawe 1. Xtam wsdeciwredralverstand the question palees of the balance cluding April 2001. This deported directly in the busiwa bukur. The bounce bonos verbe. All the recente record the Recipes Journal, but what polad to his per contine Datos de 3. Acreditorer CROT 1270 bed boom for the return olduraged good. The recorded corectly in the Sales Pour Sound butonul podio 4 Windrette chef 10 6 ole of LR9 200 ribes & The journal de undercut by RS Retet Uw the reson provided to correct and prepare 2 Duttons Colutore your doctor Aliser 2006. do the corections and QUESTION TWO [20] The following information was extracted from the accounting records of Celestial Enterprises. The business operates and maintains a general ledger as well as subsidiary ledgers for Debtors and Creditors. At 30 April 2020, the total of the list of debtors was R224 640 which did not reconcile with the balance of R202 500 in the Debtors Control account. Details follow: CR 352 080 1. Celestial Enterprises: General ledger for April 2020. DR Debtors Control account 1.4 Balance bld 101 520 30.4 Bank & discount 30.4 Sales 457 200 Sales returns Interest income 1 260 Bad debts Balance cld 3 780 1 620 202 500 559 980 559 980 1.5 Balance bid 202 500 2. Celestial Enterprises: Debtors' subsidiary ledger for April 2020 3 R List of debtors as at 30 April 2020 L Sun C Mars M Venus B Moon X Saturn 18 900 79 380 109 620 11 340 5 400 Total of list 224 640