Prepare the corrected Debtors Control Account and reconcile the Debtors List, considering the given errors and adjustments.

Here are the corrected Debtors Control Account and the reconciliation of the Debtors List.

Corrected Debtors Control Account for June 2025

The Debtors Control Account is an asset account. Debits increase the balance (e.g., sales, interest, opening balance), and credits decrease it (e.g., cash receipts, returns). We will start with the given opening balance and apply all corrections.

Step 1: Start with the initial opening balance and apply debit adjustments.
The initial opening balance was R49,400.

• Error 1: Opening balance was undercast by R600. This increases the debit balance.
• Error 3: Interest of R400 was not recorded. This increases the debit