The following figures relating to the year ended 31 March 20X3 have been extracted from the books of a manufacturer:
............................................................... £
Total of sales ledger balances as per list ........... 8,300
Total of bought ledger balances us per list ......... 1,270
Balance on sales ledger control account ........... 8,160
Balance on bought ledger control account ......... 1,302
The balances on the control accounts, as shown above, have been included in the trial balance and in this trial balance the total of the credit balances exceeded the total of the debit balances by £58.
Subsequently, the following errors have been discovered:
1. Goods returned by a customer to the value of £10 have been entered on the wrong side of his personal account.
2. The total of the sales day book for the month of March has been under cast by £80.
3. The total of the purchases for the month of March had been correctly shown as £653 in the bought day book and control account, but incorrectly posted to the purchases account as £635.
4. An allowance of £10 made by a supplier because of a slight defect in the goods supplied had been correctly entered in the personal account concerned, but no other entries had been made in the books.
5. A credit balance of £22 on a supplier's personal account had been overlooked and therefore did not appear in the list of bought ledger balances.
An undetected error still remained in the books after the discovery of the above-mentioned errors.
Required
a. Prepare a statement showing the amended totals of the balances on the sales and bought ledgers and the amended balances on each of the control accounts assuming that the errors discovered have been corrected.
b. Calculate the amount of undetected error and state where in the books you consider such an error is to be found?