REQUIRED

Use the information provided below to prepare the correct:

$3\mathrm{.}1$ Debtors Control account for September $2024.$ Balance the account.

$(11$ marks$)$

$3\mathrm{.}2$ Debtors List as at $30$ September $2024.$ Total the list.

$(9$ marks$)$

INFORMATION

The newly appointed bookkeeper of Debo Enterprises found that the balance in the following Debtors control account did not correspond with the total of the Debtors list. Upon investigation, errors and omissions were discovered.

$\backslash$table$[[$DR$,$DEBTORS CONTROL,,CR$],[$Date$,$Details,Fol,Amount,Date,Details,Fol,Amount$],[2024,,,,2024,,,],[$Sep $01,$Balance,b$/$d$,169200,$Sep $30,$Bank and discount,CRJ$,586800],[30,$Sales,SJ$,764100,,$Sales returns,SJ$,6300],[,$Bad debts,J$,2700,,$Balance,c$/$d$,342900],[,,,936000,,,,936000],[$Oct $01,$Balance,b$/$d$,342900,,,,]]$

$\backslash$table$[[$DEBTORS LIST AS AT $30$ SEPTEMBER $2024],[$Debtor$,$Debit $($R$),$Credit $($R$)],[$P$.$ Theron,$31500,],[$R$.$ Gordon,$132300,],[$H$.$ Taylor,$182700,],[$G$.$ Khoza,$18900,],[$K$.$ Pillay,$9000,],[,374400,0]]$

The following errors and omissions were discovered after the above were drawn up:

One entry was made on the wrong side of the Debtors Control account.

Authorisation was received to write off the account of K$.$ Pillay because he could not be traced. No entry was made for this.

The credit note for goods returned by G$.$ Khoza was erroneously recorded in the account of P$.$ Theron in the Debtors Ledger, R$4500.$

A receipt issued to H$.$ Taylor for an account payment, R$37800,$ was recorded in the Cash Receipts Journal but was not posted to his account in the Debtors Ledger.

R$.$ Gordon's account is overdue by one month. Interest at $12\%$ p$.$a$.$ must be charged.

No entry was made for a credit sale of goods to P$.$ Theron, R$5400.$

The Sales Returns Journal was undercast by R$900.$