Debtors List

Debtors List as at 30 September 2014
Debtor Debit (R)
R. Dunbar 3600
P. Zondo 4600
J. Rhodes 1700
S. Mthembu 1300
11200

The following errors and omissions were discovered after the above Debtors List was drawn up:
1. A receipt for R960 to R. Dunbar in payment of account was erroneously posted to her account in the
Debtors ledger as R690.
2. A credit sales invoice to J. Rhodes for R1 800 was posted to the account of R. Dunbar in error.
3. R1 600 of the amount owing by P. Zondo is one month overdue. Interest must be charged at a rate of
12% per annum.
4. A credit note for R300 issued to P. Zondo for goods returned was incorrectly debited to his account and his balance calculated accordingly. Correct the error.

1 The correct balance of R. Dunbar’s account is ___________.

2. The correct balance of P. Zondo’s account is ___________.