The balance of the Trade Payables Control Account and the total of the list of balances extracted from the Trade Payables Ledger were 36,540 and 39,900 respectively.

On Investigation it was found that the difference 3,360 was due to the following:

1. We returned goods costing 1,850 but no entry had been made in the supplier personal account.
2. A purchase of 650 from a customer was posted twice to the supplier personal account.
3. A discount of 115 received from a supplier was not debited to their supplier personal account.
4. A payment of 490 to a supplier had been correctly recorded in the purchase ledger but had been credited to the general ledger.
5. A customer with a balance of 185, settled by contra. This had been recorded correctly in both personal ledgers, but not in the Purchases Ledger Control Account.
6. The purchases total entered in the trade payables control account was 1,550 less than actual purchases due to a casting error.
7. We paid a supplier 145 by BACs transfer. This was omitted from the accounting records.
8. An invoice received from a supplier for 200 was correctly entered in the general ledger but was not posted to the personal account of the supplier.
9. A payment of 280 to a supplier had been correctly recorded in the general ledger but had been credited to their supplier personal account.

You are required to:

1. Prepare the corrected trade payables control account.

2. Prepare a statement reconciling the total of the list of balances with the corrected balance of the control account.