After Western Assay Services Inc. had completed all postings for October in the current year (2008), the sum of the balances in the following accounts payable ledger did not agree with the $37,450 balance of the controlling account in the general ledger.

Assuming that the controlling account balance of $37,450 has been verified as correct,
(a) Determine the error(s) in the preceding accounts and
(b) Prepare a supplier balance summary report from the corrected accounts payable subsidiaryledger.

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NAME C D. Greer and Son ADDRESS 972 S. Tenth Street Post. Ref Date tem Debit Credit Balance 2008 Oct. 17 27 P30 P31 3,750 10,000 3,750 13,750 Cheyenne Minerals Inc. ADDRESS 1170 Mattis Avenue ME Post. Ref Item Debit Credit Balance 2008 Oct. 1 Balance 8,300 14,300 14,000 8,500 P30 5,900 12 20 300 5,500 CP23 NAME Cutler and Powell ADDRESS 717 Elm Street Date Item Ref Debit Balance 2008 Balance 6,100 Oct. 1 18 CP23 P31 6,100 9,100 9,100 NAME Martinez Mining Co. ADDRESS 1240 W. Main Street Date Ref Debit Credit Balance 2008 Oct. 1 10 17 25 Balance 4,750 CP22 P30 17 4,750 3,900 2,050 3,900 850 NAME Valley Power ADDRESS 915 E. Walnut Street Item Ref Debit Credit Balance 2008 Oct. 5 P30 3,150 3,150