The following debtors control account of Mario Traders was prepared at 30 September 2005 2005 2005 Sept. 1 Sept. 30 30 CRJ 24 900 80 960 82 854 CPJ SRJ Balance Bank Sales Sundry accounts (general journal debits i. r. o. debtors) SI Bank (J. de Villiers Cheque dishonoured) Sales returns Sundry accounts (general journal credits i.r.o. debtors) Bills payable Balance 150 BPJ c/d 130 21 000 167 352 188 864 Sept. 30 Balance 188 864 167 352 b/d Additional information: At 30 September 2005 the total of the list of individual debtors balances was R22 552. This total did not agree with the balance of the above control account and an investigation revealed the following errors and omissions: 1. Various posting errors were made in writing up the control. These mistakes must be corrected. ii. The R60 Cheque of a debtor, J. de Villiers, was returned by the bank marked 'refer to drawer'. De Villiers had previously settled his account of R70 with this Cheque. No entry was made in respect of the discount to be written back. ill. M. Robinson, a debtor, is insolvent and the balance of R80 on his account must be written off as bad. iv. The sales journal was undercast by R200. v. An item of R28 in the sales returns journal was incorrectly posted as R228 to debtor B. Blythe's account. vi. A debit note for R106, in respect of goods returned to A. Townsin, was inadvertently entered in the sales returns journal and posted to the account of M. Wyatt in the debtors ledger vii. The total of the bills receivable journal on 30 September 2005, R4 000, must still be posted. Required (a) Redraft the debtors control account for September 2005, in which the above errors and omissions have been corrected. (b) Reconcile the list of debtors balances with the final balance on the debtors control account in (a). The following debtors control account of Mario Traders was prepared at 30 September 2005 2005 2005 Sept. 30 Sept. 1 30 24 900 80 960 82 854 CPJ SRJ Balance Bank Sales Sundry accounts (general journal debits i. r. o. debtors) Bank (I. de Villiers Cheque dishonoured) Sales returns Sundry accounts (general journal credits i.r.o. debtors) Bills payable Balance 150 BPJ c/d 130 21 000 167 352 188 864 188 864 167 352 Sept. 30 Balance b/d Additional information: At 30 September 2005 the total of the list of individual debtors balances was R22 552. This total did not agree with the balance of the above control account and an investigation revealed the following errors and omissions: Various posting errors were made in writing up the control. These mistakes must be corrected. The R60 Cheque of a debtor, J. de Villiers, was returned by the bank marked 'refer to drawer'. De Villiers had previously settled his account of R70 with this Cheque. No entry was made in respect of the discount to be written back. ill. M. Robinson, a debtor, is insolvent and the balance of R80 on his account must be written off as bad. iv. The sales journal was undercast by R200. An item of R28 in the sales returns journal was incorrectly posted as R228 to debtor B. Blythe's account vi. A debit note for R106, in respect of goods returned to A. Townsin, was inadvertently entered in the sales returns journal and posted to the account of M. Wyatt in the debtors ledger. vil. The total of the bills receivable journal on 30 September 2005, R4 000, must still be posted. Required (a) Redraft the debtors control account for September 2005, in which the above errors and omissions have been corrected. (b) Reconcile the list of debtors balances with the final balance on the debtors control account in (a)