Assume that Xinshan’s China sold merchandise to three customers during June on credit, as shown in the following Accounts Receivable Control account.

Required

(a) Explain why the control account and related subsidiary ledger are not in balance. All postings to the subsidiary ledger were correct. Prepare the corrected control account.

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Date Explanation General Ledger Accounts Receivable Control Post Ref Debit 1/6 Balance 5/6 30/6 30/6 1/6 66 9/6 Credit Balance 4000 GJ8 630 3370 S9 5275 8645 CR6 3700 4945 Subsidiary Ledger A. Pedder E. Kilmore Bal. 1560 5/6 GJ8 360 1/6 Bal. 1320 17/6 CR6 1320 S9 2900 10/6 CR6 1560 15/6 S9 1750 M. Farnsworth 1/6 Bal. 1120 24/6 CR6 840 27/6 S9 1075