The following figures relating to the year ended 31 March 20X8 have been extracted from the books of a manufacturer.

Total of sales ledger balances as per list 8,300

Total of bought ledger balances as per list 1,270

Balance on sales ledger control account 8,160

Balance on purchases ledger control account 1,302

The balances on the control accounts, as shown above, have been included in the trial balance and in this trial balance the total of the credit balances exceed the total of the debit balances by 58.

Subsequently, the following errors have been discovered.

1) Goods returned by a customer to the value of 10 have been entered on the wrong side of his personal account.

2) The total of the sales day book for the month of March has been under-cast by 80.

3) The total of the purchases for the month of March has been correctly shown as 653 in the bought day book and control account, but incorrectly posted to the purchases account as 635.

4) An allowance of 10 made by a supplier because of a slight defect in the goods supplied has been correctly entered in the personal account concerned, but no other entries have been made in the books.

5) A credit balance of 22 on a supplier's personal account has been overlooked and therefore does not appear in the list of bought ledger balances.

An undetected error still remained in the books after the discovery of the above mentioned errors.

REQUIRED:

a) Prepare a statement showing the amended totals of the balances on the sales and bought ledgers and the amended balances on each of the control accounts assuming that the errors discovered have been corrected.

b) Calculate the amount of undetected error and state wherein the books you consider such error is to be found.