Sports Enterprises have individual accounts for their debtors in a debtors subsidiary ledger and have a debtors control account in the general ledger. The balance of the debtor's control account on 1 May 2021 is R169 200. The following information was provided for the month ending 31 May 2021:

1. Journals provided the following totals for relevant transactions:

For the month ended 31 May 2021:	R
Sales journal: Debtors column	762 000
Sales returns journal	6 300
Cash receipts journal: Debtors column	586 800
General Journal: Interest charged on overdue debtors’ accounts	2 100
General Journal: Debtors' balances written off as irrecoverable	2 700

2. The debtors ledger clerk submitted the following :

List of debtors balances as at 31 May 2021 – debit balances	R
C Gale	31 500
H Bolt	132 300
G Hunt	182 700
I Khune	18 900
R Nadal	9 000

Additional information to be taken into account (not included in the above):

1. No entry has been made for a credit sale of goods to C Gale for R 5 400.
2. R Nadal’s account must be written off as irrecoverable.
3. G Hunt must be charged R1 827 interest on his overdue account.
4. A credit note issued to I Khune for goods returned was erroneously entered in the account of C Gale in the debtors’ ledger.
5. The sales returns journal was undercast by R900.
6. A receipt issued to H Bolt for a payment on account of R37 800 was recorded in the cash receipts journal but was not posted to his account in the debtors’ ledger.

Required:

Use the above information provided to prepare the following:

10. 1. The correct Debtors Control Account is properly balanced for May 2021.
11. 2. Reconciliation of the debtor's list with the debtor's control account for the month ended 31 May 2021.