$1\mathrm{.}5$

REQUIRED

Prepare the correct Creditors List as at $31$ March $2025.$

$(4$ marks$)$

INFORMATION

The Creditors list given below appeared in the books of Tranmere Traders before the errors and omissions Isted hereafter were discovered:

$\backslash$table$[[$CREDITORS LIST AS AT $31$ MARCH $2025],[$Creditor$,$Debit $($R$),$Credit $($R$)],[$Niger Traders,,$88000],[$Jaguar Suppliers,,$18000],[$Duckett Enterprises,,$38000],[,0,144000]]$

The following errors and omissions were discovered:

Jaguar Suppliers charged Tranmere Traders R$400$ interest on overdue account.

An electronic funds transfer of R$8000$ to Jaguar Suppliers in payment of account was erroneously credited in the account of Jaguar Suppliers in the Creditors ledger.

An invoice for goods purchased on credit from Duckett Enterprises was erroneously posted to the account of Niger Traders, R$4000.$

Stationery with a cost price of R$1000$ was returned to Niger Traders but was incorrectly posted as R$10000$ in the account of Niger Traders in the Creditors ledger.