Please correct the Debtors control account and list for June 2025, showing the steps involved in the correction process.

Here are the corrected Debtors control account and Debtors list.

1. Correct Debtors Control Account for June 2025

The Debtors Control Account is an asset account. Debits increase the balance (e.g., sales, opening balance), and credits decrease it (e.g., cash receipts, returns).

Step 1: Identify and correct the opening balance label.
The opening balance for June 1 should be "Balance b/d" (brought down), not "Balance c/d" (carried down). The amount of $$$49,400 is correct.

Step 2: List all debit entries.
These increase the total amount owed by debtors.

• June 1 Balance b/d: $$$49