The total of the list of balances in Valleys payables ledger was $438,900 at 30 June 20X6. This balance did not

agree with Valleys payables ledger control account balance. The following errors were discovered:

(1) A contra entry of $980 was recorded in the payables ledger control account, but not in the payables ledger.

(2) The total of the purchase returns daybook was undercast by $1,000.

(3) An invoice for $4,344 was posted to the suppliers account as $4,434.

What amount should Valley report in its statement of financial position for accounts payable at 30 June 20X6?

A $436,830

B $438,010

C $439,790

D $437,830