Sandler ^ABC having a payables control account balance of $12,500 at 31 Dec. 2016 Sandler ABC extract of balances from the payables ledger totals is $12,800. However after the Investigation finds the following errors: purchases for week 52 of $1,200 had been omitted from the control account; a supplier account of $900 had been omitted from the list of balances.

requirements

What is the correct payables balance at 31 December 2016

A $12,500

B $13,400

C$12,800

D$13,700