Jamison Company uses special journals to record transactions. All of the companies listed below supply inventory to Jamison except McGarry Co. that supplies equipment. Use the purchases journal given below to answer the following questions:

1. Foot and crossfoot the journal for accuracy.

Purchases Journal
Date	Account	Date of Invoice	Terms	PR	Accounts Payable Cr.	Inventory Dr.	Office Supplies Dr.	Other Accounts Dr.
5/3	Jones Co.	5/3	2/10, n/30		20,000	20,000
5/5	Perry Co.	5/5	2/10, n/30		18,000	18,000
5/7	McGarry Co./Equip.	5/7	n/60		36,000			36,000
5/8	Colder Co.	5/8	2/10, n/30		10,000
5/9	French Co.	5/9	2/10, n/30		12,000	12,000

1. An error was made in the journal. Identify the error and indicate how to correct it.
2. When Jamison compares the general ledger Accounts Payable account to the Accounts Payable ledger, it notices that the general ledger control account is $10,000 more than the schedule of Accounts Payable. What is the most likely cause and how should it be corrected?