After Gold Rush Assay Services Inc. had completed all postings for March in the current year (2012), the sum of the balances in the following accounts payable ledger did not agree with the $37,900 balance of the controlling account in the general ledger.

Assuming that the controlling account balance of $37,900 has been verified as correct,
(a) Determine the error(s) in the preceding accounts and
(b) Prepare a listing of accounts payable subsidiary ledger balances (from the corrected accounts payable subsidiaryledger).

NAME ADDRESS C D. Greer and Son 972 S. Tenth Street Ref Date 2012 Mar. 17 Item Debtt Balance 3,750 12,000 3,750 15,750 P31 NAME ADDRESS 1170Mattis Avenue Chester Chemical Supplies Inc. Credit Balance 2012 Mar. 1 Balance 14,000 13,700 7,900 5,800 NAME ADDRESS Cutler and Powel 717 Elm Street Ref. Deblt Balance 2012 Mar. 1 Balance 6,100 18 6,100 P31 7,800 NAME ADDRESS Montana Minerals Co. 1240 W. Main Street Credit Balance 2012 Mar. 1 4,750 10 CP22 4,750 3,700 3,700 1,800 NAME ADDRESS 915 E. Walnut Street Valley Power Item Deblt Credit Balance 2012 Mar. 5 P30 3,150 3,150