Steven owns and runs a store called Zodiac General Dealer. He allows goods to be sold on credit. Zodiac's year-end is 28 February.
Steven went over all information pertaining to debtors to find out why the Debtors Control balance was not the same as the total of the Debtors List.

He discovered the following:

1. Invoice 209 for R4 270 made out to B Baker was entered into the account of C Baker in error.

2. The Debtors Allowances column in the Debtors Allowances Journal was added incorrectly as R21 790. The correct amount was R24 790.

3. An invoice made out to Mr. Asher was incorrectly recorded as R16 840 in the Debtors Journal. The invoice was for R16 480. The incorrect amount was also posted to the

Debtors' ledger.

4. Interest of R270 should have been added to Miss Capricorn’s account. The bookkeeper had forgotten to do this and had not made any entries for this.

5. Connor Davis paid R4 950 after receiving a 10% settlement discount. These transactions were correctly recorded in the cashbook receipts and general journal respectively. The bookkeeper posted the general journal entries to the general ledger, but not to the individual account of Connor Davis in the debtors ledger.

6. On the 25 February 2023 Zodiac received R8 300 from Michaela Walsh. Michaela Walsh’s account was previously written off as a bad debt in December 2022. The receipt now received was entered into the Debtors Control column in the Cashbook receipts. The total of the debtors control column was posted to the debtors control general ledger account.

The Debtors control balance on 28th February 2023: R42 640

The Debtors List Balance on 28th February 2023: R48 490

Question:

Reconcile the debtors control account to the debtor’s list by making the corrections and adjustment for the items listed 2 to 6 above.