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goods for sale are presented as Activity (5 marks) Ms Williams operates as a sole trader. Currently, she has a receivables ledger control account balance of $344,240 and a receivables ledger balance of $352,268. The following have been found: 1. Contra item of $3,000 has not been entered in the receivables ledger control account. 2. Cheque from customer of $1.110 has been dishonoured. The correct double entry has been recorded, but the accounts have not been updated. 3. A payment of $644 from a customer has incorrectly been entered in the accounts receivables ledger as $466. 4. Discounts allowed of $240 have not been entered in the control account. 5. Cash received of $1,600 has been debited to the customer's account in the accounts receivable ledger. 6. Total credit sales of $9.000 to an accountancy firm, Watkins have been posted correctly to the ledger account but not recorded in the control account. Correct the receivables ledger account and carry out a reconciliation of the Receivables Ledger