Rover Traders is not registered as a Value Added Tax $($VAT$)$ vendor and uses the perpetual inventory system. The entity makes use of control accounts for debtors and creditors.

After the bookkeeper recorded some of the transactions for the month of January $2022,$ the following balances appeared in the accounting records of Rover Traders on $31$ January $2022$:

$\backslash$table$[[,$Debit,Credit$],[$Total of the list of debtors,R$10000,],[$Total of the list of creditors,,R$15000],[$Balance on debtors control account,R$8800,],[$Balance on creditors control account,,R$12920]]$

Additional information:

$1$ The credit total of the creditors control column in the general journal was under$-$cast by R$1900.$

$2$ A debtor, Retriever Traders, owing R$3500$ was declared insolvent. The executor of the insolvent estate

deposited R$500$ directly into the bank account of Rover Traders. The receipt was recorded correctly in the accounting records of Rover Traders. The outstanding amount must still be written off as irrecoverable.

$3$ An original credit invoice received from Shelty Traders amounting to R$1570$ was recorded correctly in the

general journal, but this transaction was posted incorrectly to the account of the creditor in the creditors ledger as R$1750.$

$4$ The bookkeeper recorded a credit note received from a supplier, Dalmatian Traders, as an invoice in the

general journal. The credit note was issued for an amount of R$2500.$

$5$ Rover Traders decided to transfer the credit balance of Collie Traders in the debtors ledger amounting to

R$1500,$ to its account in the creditors ledger. This transaction was not recorded in the accounting records of Rover Traders.

$6$ Russel Traders, a debtor whose account was previously written off as irrecoverable; deposited R$1200$

directly into the bank account of Rover Traders. This transaction was recorded as follows in the general journal of Rover Traders: