Trade payables balances at 1st June, per control account and per list 

of individual purchase ledger balances                                                                       £306,895
Purchases for the month, per list of purchase invoices                                               £1,206,790
Payments to suppliers during the month, per the cash book                                       £1,180,450
Total of individual purchase ledger balances                                                               £339,985

Checks have revealed that the total purchases and payment amounts shown above are correct, but that there are two known errors:
• An invoice for £2,100 was posted twice to the individual supplier’s account.
• A payment of £4,650 was not posted to the individual supplier account.

Required:
(a) Write up the purchase ledger control account for the month ended 30th June.
(b) Prepare a statement reconciling the list of individual balances to the purchase ledger control account.
(c) What use might the purchase ledger control account be to internal and external auditors?