The balance on the trade accounts payable control account of Mpandamano Ltd as at 31 December 2021 was K110,000. A review of the individual trade accounts payable revealed the following: Total on list of credit balances in the accounts payable ledger List of debit balances in accounts payable ledger: - George Mwanza's account - AP Ltd's account K 106,280 670 3,000 3,670 1. The debit balance on George Mwanza's account was caused by a transposition error when posting a payment as K1,968 instead of K1,298. 2. The purchase day book has been added incorrectly overstating the total by K600. 3. Purchases of K3,800 had not been posted to AP Ltd account in the payables account. 4. Discounts received of K1,340 had been posted to the ledger accounts concerned but not to the control account. 5. An irrecoverable debt of K980 written off John Banda's account in the receivables ledger had been incorrectly posted to the payables control account. Required: (a) Make the necessary corrections to the payables control account. (b) Make the necessary corrections to the payables ledger, ensuring that the revised control account balance agrees with the adjusted list of balances in the payables ledger.