CREDITOR'S INVOICES AND STATEMENT RECONCILIATION
	The following information in respect of March 2019 was obtained from the records of Selby Limited:
1	Balance of Creditors Conrol Account on 31 March 2019, 16,571
2	Balance of list of individual creditors as per creditor's ledger, 16,702
3	Total balances from journals:
	DESCRIPTION
	Cash Payments Journal:
	Creditors column	14,326
	Settlement discount received column	1,673
	Purchases Journal:	17,350
	Purchase returns journal:	3,750
	General Journal:
	Certain accounts with debit balances transaferred to debtors ledger from creditors ledger	46
	In the process of reconciling the balances on the creditors control account with the list of individual balances per creditor's ledger, the following errors were discovered:
1	An invoice for 787 (Inv. No. 85), which had been entered correctly in the purchase journal, was entered against the account of Moly Limited as 878.
2	Credit note No. 70 for 60 was entered correctly in the purchase returns journal, but incorrectly posted as a credit to the account of Danny Limited.
3	A cheque for 900 paid to T Miller was entered on the debit side of T Mills Limited account.
4	The total of the list of creditors balances was overcast by 500.
5	The total of the purchases journal was undercast by 100
	As an Accounts Payable Manager of Selby Limited, you are required to:
a)	Prepare the creditors control account as at 31 March 2019, properly balanced.
b)	Reconcile the total of the list of creditors balances with the balance of the creditors control account.