As at 31 March 2012 the Trade receivables control account balance was reported as £296,400 and this did not agree with the sum of the individual customers’ balances. The following errors were discovered:

(a) A dishonoured customer’s cheque for £4,500 has been posted to the credit of the customer’s a/c

(b) Return Inwards Day Book was added as £17,600 instead of £27,600

(c) A copy sales invoice of £42,800 has been recorded as £24,800 in the Day Book

(d) £11,500 offset by contra is entered on the debit side of the Control account Identify the Trade receivables as at 31 March 2012

Transcribed Image Text:

a £263,400 b £290,400 £292,900 £281,400 c C d