Camberwell Ltd’s Trade receivables control account balances as at 31 March 2012 were as stated in the box on the right; whereas the sum of the individual account balances in the Sales ledger was £717,840. 

Inquiries revealed the following:

(a) The Sales Returns Day Book has been overcast by £800.

(b) £4,900 offset by contra, though recorded in the personal ledgers, was not posted to the Control accounts.

(c) A sales invoice for £19,810, though recorded in the Sales Day Book, has not been posted.

(d) £3,200, being the daily total of the Discount column on the receipt side of the Cash Book, has not been posted to the Control account. 

(e) A customer’s account balance has been carried down as £15,400 whereas it should have been £18,400.

(f) A debt write-off of £4,500 was not entered in the customer’s account or in the Control account.

(g) A credit balance of £8,200 in the Trade receivables ledger has been included in the list as a debit balance.

(h) A customer’s balance omitted from the list accounts for the difference.

Required: 

Set out a reconciliation of the Trade receivables control account balance with the sum of individual Trade receivables ledger balances.