After Klondike Assay Services Inc. had completed all postings for March in the current year (2014), 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.
NAME C. D. Greer and Son
ADDRESS 972 S. Tenth Street

Assuming that the controlling account balance of $37,600 has been verified as correct,
(a) Determine the error(s) in the preceding accounts and
(b) Prepare a listing of accounts payable creditor balances (from the corrected accounts payable subsidiary ledger).

NAME ADDRESS 972S.Tenth Street C D. Greerand Son Item 2014 Mar. 17 3,750 12,000 3,750 15,750 NAME ADDRESS Castle Chemical Supplies Inc. 1170 Mattis Avenue Mar. 1 14,000 13,700 7,900 5,800 NAME ADDRESS Cutier and Powell 717 Eim Street Mar. 1 6,100 6,100 P31 7,800 7,800 NAME ADDRESS Hudson Bay Minerals Co. 1240 W.Main Street 2014 Mar. 1 4,750 4,750 3,700 3,700 1,700 1,000 NAME ADDRESS 915E Walnut Street Mar. 5 3,150