Required: 2.1 Open, post to and balance the debtor's control account in the general ledger of Dumbledore Magic World for May 2019. The balance brought down on 1 May 2019 was R 71 821.20

(15)

2.2 Prepare the individual account of H. Potter in the debtor's ledger of Dumbledore Magic World for May 2019.

The following information was taken from the books of Dumbledore Magic World for April and May 2019. List of balances in the Debtors ledger of Dumbledore Magic World as at 30 April 2019 Debtor Fol. Amount(R) H. Potter D1 H. Granger D2 16 780.45 20 750.22 D3 13 240.33 R. Weasley L. Voldermort D. Malfoy D4 8 650.12 D5 12 400.08 Debtors Journal of Dumbledore Magic World May 2019 Date Details Doc Fol. Debtors Output Sales No. Control VAT INV478 2 H. Granger D2 3 203.51 24 560.26 45 970.65 21 356.75 39 974.48 INV479 8 L. Voldemort D4 5 996.17 INV480 13 H. Potter D1 14 600.76 1 904.45 12 696.31 INV481 15 D5 18 730.55 2443.12 16 287.43 D. Malfoy R. Weasley INV482 18 D3 27 640.11 3 605.23 24 034.88 INV483 24 H. Potter D1 33 210.79 4 331.84 28 878.95 164 713.12 21 484.32 143 228.80 Debtors allowances journal of Dumbledore Magic World-May 2019 Doc Date Details Fol. Debtors Input VAT Sales No. Control Returns H. Granger D2 10 750.65 9 348.39 1 402.26 478.78 H. Potter D1 3 670.67 3 191.89 CN145 4 CN146 14 CN147 25 CN148 27 R. Weasley D3 17 640.56 2 300.94 15 339.62 H. Potter D1 12 650.86 1 650.12 11 000.74 44 712.74 5 832.10 38 880.64 Cashbook Receipts of Dumbledore Magic World-May 2019 Doc Date Details Fol. Bank Debtors Output Sales Sundries No. control VAT Amount Fol. Details CRRS67 1 FG. Limited 54 320.98 7 085.35 47 235.63 CRR568 5 Jonas 8 430.55 1 099.64 7 330.91 Service Fee DR236 15 H.Potter D1 5 000.00 5 000.00 CRR569 17 Cash 16 320.78 2 128.80 14 191.98 DR237 20 D.Malfoy DS 29 574.09 29 574.09 DR238 29 H.Potter D1 41 106.95 41 106.95 154 753.35 75 681.04 10 313.79 61 427.61 7 330.91 Doc No. Date Details Fol. Debit Credit JV54 20 Sales 1 353.50 203.03 D5 1 556.53 Input VAT Debtors Control (D.Malfoy) (Settlement discount of 5%) JV55 29 Sales 1881.32 Input VAT 282.20 Debtors Control D1 2 163.52 JV56 31 47 496.32 7 124.45 D4 54 620.77 (H. Potter) (Settlement discount of 5%) Credit Losses Input VAT Debtors Control (L. Voldemort) (Amount written off as irrecoverable) Debtors Control H. Granger) Interest Received (Interest on overdue account at 10% per annum) JV57 31 D2 3 455.98 3 455.98 The bank statement at the month end revealed the following: The cheque received from H. Potter on 29 May 2019 in settlement of his account was returned by the bank marked R/D on 31 May 2019. This transaction was not accounted for and no journal entry has been processed. These entries need to be processed