Just need help with a & b please

Identity the 3 errors in the current asset section of the balance sheet below. Correct the errors. Who should the error be reported to? Refer to the Extract from Gold Catering Polic and Procedures. Current Assets Petty Cash 200 Inventories 61,200 Accounts receivable 30,000 Cash at bank 32,000 Inventories 61,200 Drawings 4,000 Total Current Assets $80,000