The accountant of Mixed-up Traders requires your assistance to properly balance and reconcile the trade receivables control and trade payable control accounts with the total list of debtors and total list of creditors for the month ended on 30 November 20.9.

The accountant provided you with the following information in respect of October and November 20.9 which was obtained from the records of Mixed-up Traders:

Balance for trade payables control account - 31 October 20.9 R19 442

Balance for trade receivables control accounts - 31 October 20.9 R33 450

Totals for the month of November 20.9

Cash payment journal:

Purchases R29 760

Trade payables column. R5 980

Settlement discount received column. R786

VAT input column... R4 464

VAT output column. R118

Cash receipts journal:

Sales. R130 600

Trade receivables column. R42 500

Settlement discount granted column... R2 980

VAT input column... R447

VAT output column. R19 590

Sales journal:

Trade receivables column. R90 500

VAT output column. R13 575

Sales return journal:

Trade receivables column. R5 640

VAT output column. R846

Purchases journal:

Trade payables column. R10 560

VAT input column... R1 377

Purchases return journal:

Trade payables column. R560

VAT input column... R73

General journal:

Credit losses (excluding VAT input) R1 096

VAT input (on credit losses). R164

Creditors with debit balances transferred to trade receivables ledger.. R2 567

Total list of the debtors balances per trade receivable ledger - 30 Nov 20.9.. R76 307

Total list of the creditors balances per trade payable ledger - 30 Nov 20.9 R25 481

In the process of reconciling the balance of trade payables control accounts with the list of balances in the trade payables ledger, the following errors and omissions were identified (all the following transactions are inclusive of 15% VAT):

(a) A debit note for R986 in respect of goods returned to S Hart was entered in the sales return journal instead of purchases return journal and posted to the account of S Haurt in the trade receivables ledger instead of S Hart in the trade payable ledger. No correcting entries have been made in any journals.

(b) An invoice of R690 for goods purchased from B Smith, was erroneously omitted from the purchases journal.

(c) The total list of creditors balances was undercast by R450.

(d) An invoice for R1 799 which had been correctly entered in the purchases journal was entered against the account of Siyanqoba Ltd as R1 997.

The closing balance for trade payables control account for the month ended 30 November 20.9, will be

A. R25 139

B. R25 733

C. R25 950

D. R25 931

E. R33 259