Hybrid Solutions have many debtors and therefore keep records of transactions with individual debtors in a Debtors' Subsidiary ledger (DL) while the general ledger houses the Debtors' Control account. Total of the list of debtors is reconciled at least once a month with the balance of the Debtor's Control Account The following is the summarised list of debtors at 31 August 2021 before any adjustments were made for errors and omissions: DL Folio DL1 Debtors' list - Balances before corrections for errors and omissions Andy Beauty Cindy AN Other Debtors Balance Amount - R 15 070 19 240 13 760 94 880 DL2 DL3 DL 4 to 79 Total of the list of debtors 142 950 All the totals from the subsidiary journals have been posted to the Debtors' Control account and a debit balance of R141 500 at 31 August 2021as shown below. Errors and omissions still to be taken into account for the reconciliation of the list of debtors and the Debtors Control account at 31 August 2021: 1. Sales of R3 680 to Cindy were incorrectly recorded in the sales journal as a sale to Andy and posted as such 2. A receipt of R5 000 from Beauty was incorrectly recorded as R4 000 in the cash receipts journal and posted to Beauty's account. 3. Cindy was granted an allowance of R400 for goods sent to her that were slightly damaged. The allowance was incorrectly recorded in the Sales journal whereas it should have been recorded in the sales returns and allowances journal 4. Interest of R250 must be charged to the overdue part of Andy's account. The interest has already been recorded in the Debtors' control account 5. Debtor Brad Pot's account of R1 700 is included with AN Other debtors R94 880. Attorneys have confirmed that Brad has been declared insolvent. The balance of his account of R1 700 must be written-off as irrecoverable. The credit loss has already been recorded in the Debtors control account. Required: Take the errors and omissions into account and reconcile the list of debtors to the adjusted balance of the Debtors' Control account for the period ended 31 August 2021. Present your solutions as follows: 2.1 Debtors Control account: Debtors' Control Account 2021 R 2021 31.8 Balance bld 141 500 31.8 Dr Cr R Adjustments Adjusted Balance - R 2.2 List of debtors: DL Debtors' list Folio Andy DL1 Beauty DL2 Cindy AN Other DL 4 Debtors to 79 Total of the list of debtors Given Balance-R 15 070 19 240 13 760 DL3 94 880 142 950