The following information was obtained from the financial records of Fine Traders on $28$ February $20\mathrm{.}8($Ignore VAT$)$

Additional information

a$.$

The trade receivables column in the cash receipts journal was overcast by R$1000$

b$.$

The trade payables column in the purchases journal was overcast by R$2000$

c$.$

A sales invoice for the amount of R$600$ was entered twice in the sales journal and posted twice to the personal account B Broad.

d$.$

Credit note no $31,$ for R$500,$ was credit to the account of T Thin, but no other entry was made in the books.

e$.$

An invoice for the amount of R$50$ was correctly entered in the purchases journal but posted as R$150$ to the account of N Narrow.

f$.$

An invoice for the amount of R$400$ was correctly entered in the purchases journal but posted as R$150$ to the account of D Dandy.

g$.$

The balance of P Pauper$$s account for R$1420$ has still to be written off as irrecoverable.

h$.$

It was determined that the the allowance for credit losses account should amount to R$538$ at $28$ February $20\mathrm{.}8$

i$.$

The credit losses must be written off against the allowance for credit losses account.

Required

Prepare a properly balanced trade receivables control account for the month ending February $20\mathrm{.}8.$

Balance of allowance for credit losses account $28/2/20\mathrm{.}7$

Balance of trade receivables control account $28/2/20\mathrm{.}7$

List of individual debtors as per trade receivables ledger

Totals for the month:

Cash receipt journal:

Trade receivables column

Settlement discount granted column

Sales column

Trade payables column

Cash payment journal:

Trade payables column

Purchase column

Sales

Purchases journal

Sales return journal $($all on credit sales$)$

Purchases return journal

R

$510$

$13400$

$12420$

$69140$

$3000$

$101100$

$1400$

$80000$

$60000$

$69020$

$53800$

$1000$

$2150$