Jackson balanced his Debtors Control Account on 30 September 2005 and it showed a debit balance of $16,300. He checked this balance with the individual debtors' balance in the Debtors Ledger which...

Extracted text: Jackson balanced his Debtors Control Account on 30 September 2005 and it showed a debit balance of $16,300. He checked this balance with the individual debtors' balance in the Debtors Ledger which shows a debit balance of $14,750. When he examined the records, the following errors were found: (i) Goods costing $1,200 had been sold to Summer on credit but the transaction was totally omitted from the books. (ii) Spring was allowed cash discount of $50. This amount was entered correctly in the Cash Book but was recorded on the wrong side of his account. (iii) The Sales Returns Journal showed that a credit note for $200 had been sent to Winter but it had not been posted to Winter's account. (iv) Bad debts written off $1,500 had been recorded in the Sales Ledger but no entry was made in the General Ledger. (v) Autumn's debit balance of $350 had been omitted from the Debtors Ledger balance. You are required to prepare: (a) an adjusted Debtors Control Account; (b) a statement to reconcile the total of the Debtors Ledger and the adjusted balance of the Debtors Control Account.