Tobi and Co sells goods on credit to most of its customers. In order to control a debt collection system, the company maintains a trade receivables ledger control account. In preparing the accounts for the year to 30 October 20X9 the accountant discovers that the total of all the personal accounts in the trade receivables’ ledger amounts to GH¢12,802, whereas the control account balance discloses a balance of GH¢12,550.
Upon investigation the following errors were discovered:
(1) Sales for the week ending 27 March 20X9 amounting to GH¢850 had been omitted from the control account.
(2) An account balance of GH¢300 had not been included in the list of balances.
(3) Cash received of GH¢750 had been entered in a personal account as GH¢570.
(4) A customer had qualified for an early settlement discount when not expected to do so. The amount of GH¢100 had not been entered in the control account.
(5) A personal account balance had been undercast by GH¢200.
(6) A contra item of GH¢400 with the trade payables ledger had not been entered in the control account.
(7) An irrecoverable debt of GH¢500 had not been entered in the control account.
(8) Cash received of GH¢250 had been debited to a personal account.
(9) Discounts received of GH¢50 had been debited to a customer’s ledger account.
(10) Returns inwards valued at GH¢200 had not been included in the control account.
(11) Cash received of GH¢80 had been credited to a personal account as GH¢8.
(12) A cheque for GH¢300 received from a customer had been dishonoured by the bank, but no adjustment had been made in the control account.

Required:
(a) Prepare a corrected trade receivables control account, bringing down the amended balance at 31 October 20X9.

(b) Prepare a statement showing the adjustments that are necessary to the list of personal account balances so that it reconciles with the amended control account balance.