Control Account

Hey John,

could you tell me why “C ” entry in note is not included in control account. Thanks

At 1 April 20X9, the payables ledger control account showed a balance of $142,320.
te
a
At the end of April the following totals are extracted from the subsidiary books for April: $
Purchases day book 183,800 Returns outwards day book 27,490 Returns inwards day book 13,240 Payments to payables, after deducting $1,430 cash discount 196,360
It is also discovered that:
-m
y
(a) the purchase day book figure is net of sales tax at 17.5%; the other figures all include sales tax.
tud
(b) a customer’s balance of $2,420 has been offset against his balance of $3,650 in the payables ledger.
-s
(c) a supplier’s account in the payables ledger, with a debit balance of $800, has been included on the list of payables as a credit balance.
What is the corrected balance on the payables ledger control account?