Q4 The total of the list of balances in Adele’s payables ledger was $438900 at 30 June 2008. This balance did not agree with Adele’s payables ledger control account balance. The following errors were discovered: (1) A contra entry of $980 was recorded in the payable ledger control account , but not in the payable ledger (2) The total of the purchase returns journal was undercast by $1000 (3) An invoice for $4344 was posted to the supplier’s account as $4434 What amount should Adele report in its statement of financial position as accounts payable at 30 June 2008? Why the answer is D , not A. D is 438900-980-90=437830. But why (2) $1000 didn’t be deducted. 438900-980-1000-90? It is undercast.