you are working as the accounts payable clerk for cassini ltd . below is an extract of cassini Ltd. account payable subsidiary ledger

accounts payable Subsidiary Ledger of Cassini LTD

Ten Limited

Date Particulars FOL Debit Credit Balance

1/10/2018 Balance $3,000 CR

1/10/2018 Purchase $3,680 $6,680 CR

1/10/2018 Bank #120 $2,850 $3,830 CR

9/10/2018 Purchase Return #51 $480 $3,350 CR

13/10/2018 Purchase #420 $2,400 $5,750 CR

22/10/2018 Bank #123 $3,200 $2,550 CR

23/10/2018 Purchase #440 $3,960 $6,510 CR

30/10/2018 Purchase return #52 $220 $6,290 CR

31/10/2018 Bank #124 $2,400 $3,890 CR

you have obtained the statements of outstanding balances from Cassini LTD supplier, Ten LTD for the month of October

Ten Limited

Statement for the month of October

To Cassini Limited Customer # S120

12 Strathfield St

ROSEFORD

9999

Date Details Debit Credit Balance

1/10/2018 Opening Balance $8,880

1/10/2018 Receipt 102 2,200 $6,880

1/10/2018 Receipt 120 2,850 $3,830

10/10/2018 Credit note 51 480 $3,350

13/10/2018 Invoice 420 2,400 $5,750

22/10/2018 Receipt 123 3200 $2,550

23/10/2018 Invoice 440 3,960 $6,510

30/10/2018 Invoice 456 3,000 $9,510

Term : 5% discount end of month 30 days Balance Due $9,510

90 days 60 days 30 days Current

$9,510

Reconciliation of Tens Limited as at 30/09/2018

Balance as per suppliers 8,880

Statement Less:

Outstanding 3,680

Invoices 5,200

2,200

Amount Owing 3,000

Required:

a) our supervisor has asked you to reconcile balances outstanding as at 31/10/2018 between the supplier statements issued by Ten Limited as at 31/10/2018 with the business records of Cassini Ltd

b) show the value that is owing to TEN Ltd