Question 2 [31] The following information relates to Merlof traders. The business makes use of a manual accounting syatem Batances on 30 April 2021 After all the lodgers of Merlot Tradors had been prepared, the following differences and errors were dopicted: 1. The lotal of the sales return column in the debtors allowances fournal (R1 200) was posted to the debit side of the trade receivables account. 2. A credit note issued for R100 had not been recorded at all. 3. A settlement discount granted to a debtor was orroneously credited to a creditor's account in the general journal and posted as such. The VAT Inclusive amount of this discount was R228. 4. The trade recelvables column in the cash rocelpts joumal was overcast by R350. 5. A credit note received for R700 (including VAT) was erroneously journalised and postod as an original invoice. 6. A dobtor's individual balance of R2 000 was transforred to thoir account in the creditors' lodger. The entry was corroctly made in the subsidiary journals and ledgers, but in the general lodger the trade receivables account was dobited while the trade payables account was credited with R2 000. 7. The total of R512 on an original invoice was posted to the creditor's individual account in the creditors' lodger as R521. 8. A duplicate credit invoice displaying a VAT amount of R420 (only standard ratod goods were sold), was orroneously entered into the creditors journal instead of the debtors journal and posted as such. 9. An original credit note totalling R1 000 was correctly entered into the creditors' allowances journal, but when posting the entry to the creditor's individual account. the bookkeeper entered an incorrect amount of R100. Question 2 [31] The following information relates to Merlof traders. The business makes use of a manual accounting syatem Batances on 30 April 2021 After all the lodgers of Merlot Tradors had been prepared, the following differences and errors were dopicted: 1. The lotal of the sales return column in the debtors allowances fournal (R1 200) was posted to the debit side of the trade receivables account. 2. A credit note issued for R100 had not been recorded at all. 3. A settlement discount granted to a debtor was orroneously credited to a creditor's account in the general journal and posted as such. The VAT Inclusive amount of this discount was R228. 4. The trade recelvables column in the cash rocelpts joumal was overcast by R350. 5. A credit note received for R700 (including VAT) was erroneously journalised and postod as an original invoice. 6. A dobtor's individual balance of R2 000 was transforred to thoir account in the creditors' lodger. The entry was corroctly made in the subsidiary journals and ledgers, but in the general lodger the trade receivables account was dobited while the trade payables account was credited with R2 000. 7. The total of R512 on an original invoice was posted to the creditor's individual account in the creditors' lodger as R521. 8. A duplicate credit invoice displaying a VAT amount of R420 (only standard ratod goods were sold), was orroneously entered into the creditors journal instead of the debtors journal and posted as such. 9. An original credit note totalling R1 000 was correctly entered into the creditors' allowances journal, but when posting the entry to the creditor's individual account. the bookkeeper entered an incorrect amount of R100