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Payables and Accruals At 31 October the balance on the payables control account in Mark's general ledger is $79,850 and the total of the list of balances on the personal accounts is $79,310. Mark has discovered that the difference is because a payment for $60 was entered correctly in the day book but was recorded as $600 on the supplier's account. Required: Calculate the correct value of creditors to be reported on Mark statement of financial position at 31 October