The following information relates to Merlot Traders. The business makes use of a manual accounting system:

Balances on 30 April 2021

Trade receivables R 11 000

Trade payables R 16 120

Totals of lists on 30 April 2021

Debtors ledger R 4 950

Creditors ledger R 18 429

After all the ledgers of Merlot Traders had been prepared, the following differences and errors were depicted:

1. The total of the sales return column in the debtors allowances journal (R1 200) was posted to the debit side of the trade receivables account.

2. A credit note issued for R100 had not been recorded at all.

3. A settlement discount granted to a debtor was erroneously credited to a creditors account in the general journal and posted as such. The VAT inclusive amount of this discount was R228.

4. The trade receivables column in the cash receipts journal was overcast by R350.

5. A credit note received for R700 (including VAT) was erroneously journalised and posted as an original invoice.

6. A debtors individual balance of R2 000 was transferred to their account in the creditors ledger. The entry was correctly made in the subsidiary journals and ledgers, but in the general ledger the trade receivables account was debited while the trade payables account was credited with R2 000.

7. The total of R512 on an original invoice was posted to the creditors individual account in the creditors ledger as R521.

8. A duplicate credit invoice displaying a VAT amount of R420 (only standard rated goods were sold), was erroneously entered into the creditors journal instead of the debtors journal and posted as such.

9. An original credit note totalling R1 000 was correctly entered into the creditors allowances journal, but when posting the entry to the creditors individual account, the bookkeeper entered an incorrect amount of R100

10. An EFT confirmation slip issued to a creditor shows the correct amount of R6 000. The amount was correctly entered into the cash payments journal, but only R600 was entered into the creditors individual account.

Required: Complete the following table. Show how the balances of the control accounts compare with the totals of the lists. A standard VAT rate of 15% applies.