Super Chem Industries maintain a debtors control account outside their double entry system for control purposes only. On 31 March 2020, the Debtors control Account of the company showed a debit balance of 276,800. The totals in the Sales Ledger differ from these balances. Further inquiries produced the following information.

1. A sale 22,400 has been posted as 31,400 in the customers account in the Sales Ledger.
2. A delivery payment of 260 to the delivery service has been posted erroneously in the customers account
3. On 6 Mar 2020 total of the Sales Day Book has been added as 116,400 instead of 114,800.
4. A cheque from a customer for 6800 was dishonored by the bank. While the transaction has been correctly posted in the Debtors Account, it had been completely omitted in the debtors control account.
5. 8200 has been set off in the customers account in the Sales Ledger as contra against the same customers account (who is also a supplier to Super Chem) in the Purchase Ledger. No entry has been posted in either of the two Control Accounts.

Task 4.1: Using the information above in LO 4, Calculate the Total of the Debtors balances at 31 March 2020 as it was extracted from the Sales Ledger. (Note: Complete this before attempting any reconciliation).

Task 4.2: Prepare a Statement of Reconciliation of the Totals of the customers balances in the Sales Ledger with the balances in the Debtors Control Account.