Debtors List as at 31 January 2021 Credit Debit 12 525 B. Afleck M. Damon 19 085 J. Peter 18 100 A. Paul 9 200 D. Carter 17 900 76 810 0 The following errors and omissions were discovered after the above was drawn up: 1) The opening balance is R800 less than it should be. 2) The debtors' column in the cash receipts journal was overcast by R2 000. 3) Goods returned by B. Afleck valued at R300 were not processed. 4) Credit sales of R 4 800 made to J. Peter was incorrectly posted to the account of D. Carter. 5) A cheque for R2 400 received from A. Paul in payment of his account was incorrectly entered in the cash receipts journal as R4 200 6) No entry has been made for a cheque for R2 340 that was returned by the bank marked "R/D-insufficient funds". The cheque was previously received from debtor C. Walken in settlement of a debt of R2 600. The account must also be written off as C. Walken cannot be traced