After Bunker Hill Assay Services Inc. had completed all postings for March in the current year (2016), the sum of the balances in the following accounts payable ledger did not agree with the $37,600 balance of the controlling account in the general ledger:

Assuming that the controlling account balance of $36,600 has been verified as correct,
(a) Determine the error(s) in the preceding accounts
(b) Prepare a listing of accounts payable creditor balances (from the corrected accounts payable subsidiary ledger).

NAME ADDRESS C. D. Greer and Son 972 S. Tenth Street Post. Ref Date 2016 Mar. 17 Item Debit Credit Balance 3,750 12,000 3,750 15,750 P30 27 P31 NAME ADDRESS Carbon Supplies Inc. 1170 Mattis Avenue Post. Ref. Date 2016 Item Debit Credit Balance Balance Mar. 1 9 12 20 8,300 14,000 13,700 7,900 7,000 P30 J7 CP23 300 5,800 NAME ADDRESS Cutler and Powell 717 Elm Street Post. Ref, Balance Date 2016 Mar. 1 Item Debit Credit Balance 6,100 18 CP23 6,100 29 P31 7,800 7,800 NAME ADDRESS 1240 W. Main Street Hudson Bay Minerals Co. Post. Ref, Date Item Debit Credit Balance 2016 Balance Mar. 1 10 17 25 4,750 CP22 P30 J7 4,750 3,700 3,700 1,700 3,000 NAME ADDRESS Valley Power 915 E. Walnut Street Post. Ref Date 2016 Mar. 5 Item Debit Credit Balance P30 3,150 3,150