The following figures relating to the year ended 31 March 20X9 have been extracted from the books of a manufacturer:

The balances on the control accounts, as shown above, have been included in the trial balance and in this trial balance the total of the credit balances exceeded the total of the debit balances by £58.
Subsequently, the following errors have been discovered:
1. Goods returned by a customer to the value of £10 have been entered on the wrong side of his personal account.
2. The total of the sales day book for the month of March has been undercast by £80.
3. The total of the purchases for the month of March had been correctly shown as £653 in the purchase day book and control account, but incorrectly posted to the purchases account as £635.
4. An allowance of £10 made by a supplier because of a slight defect in the goods supplied had been correctly entered in the personal account concerned, but no other entries had been made in the books.

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Total of sales ledger balances as per list Total of purchase ledger balances as per list Balance on sales ledger control account. Balance on purchase ledger control account £ 8,300 1,270 8,160 1,302