b) On 30 September 2022, Millers Traders received a creditors statement from Merry Traders, a creditor. The balance in the creditors ledger of Millers Traders was R 17 546 (credit). The statement received from Merry Traders showed a debit balance of R 29 200.

The following discrepancies were discovered:

Purchases returns of R1 154 was been debited in the creditors ledger of Millers Traders. The statement received showed no such records.

Cheque number C1OO, dated 5 September 2022, amounting R14 192 was debited in the creditors ledger of Millers Traders but did not appear on the creditors statement.

Invoice number IV 187 dated 20 September 022, amounting to R6 576, was entered incorrectly into the statement received from Merry Traders as R8 654.

Invoice number IV 200 dated 26 September 2022 amounting to R5 770 was credited in the creditors ledger of Millers Traders but did not appear in the creditor statement of Merry Traders.

Prepare the creditors reconciliation statement of Millers Traders for Merry Traders on September 2022