Example One ABC Ltd maintains both the receivables ledger and a receivables control account. The balance on the receivables control is K15,091. However the list of receivables ledger balances totals K15,320. The following errors are discovered. a) A receivable paid K10 in cash. This has been correctly recorded in the receivables ledger, but no entries have been made in the receivables control account. b) One of the receivables had a credit balance of K60. However this has been included as a debit balance in the receivables ledger total. c) Returns inwards of K35 have been recorded in the receivables ledger, but not in the receivables control account. d) One page of the sales day book has under cast by K100. e) When a sales invoice for K95 was entered in the receivables ledger, the figures were transposed and shown as K59. f) An error has been made in totaling the list of receivables ledger balances, which has been overcast by K90. Required: Reconcile the control account balance with the sum of the balances extracted from receivables ledger