The audit junior is in the process of performing a reconciliation of the balances on the purchase ledger as at 31 December of Tweetypie Ltd with a selection of statements from suppliers.

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One of the reconciliations is as follows Balance outstanding per supplier's statement Payment 1 December by cheque per customer's records not on purchase ledger 15 December Invoice not processed by Tweetypie as goods returned - awaiting credit note Balance outstanding per Tweetypie Ltd's payables ledger £ 76,397 6,210 2,165 A