Write up the sale ledger control account. 2. Prepare a statement showing the reconciliation of the original total of the sales ledger balances with the amended sales ledger control account balance.

1. Sales Ledger Control Account

The Sales Ledger Control Account is adjusted for errors affecting the control account itself.

$$\begin{array}{|l|l|r|l|l|r|} \hline \textbf{Date} & \textbf{Particulars} & \textbf{Amount (\$)} & \textbf{Date} & \textbf{Particulars} & \textbf{Amount (\$)} \\ \hline \text{30 June 1999} & \text{Balance b/d} & 18,910 & \text{30 June 1999} & \text{Returns (d)} & 170 \\ & \text{Returns (c)} & 120 & & \text{Sales (f)} & 460 \\ & \text{Interest (g)} & 20 & & \text{Bad Debt (i)} & 110 \\ & & & & \text{Balance c/d} & 18,310 \\ \hline & \textbf{Total} & \textbf{19,050} & & \textbf{Total} & \textbf{19,050} \\ \hline \end{array}$$

The amended Sales Ledger Control Account balance is \boxed{\text{\18,310}}$.

2. Reconciliation Statement

This statement reconciles the original total of sales ledger balances with the amended sales ledger control account balance.

Statement Reconciling Sales Ledger Balances with Amended Sales Ledger Control Account Balance

$$\begin{array}{l r} \text{Original Total of Sales Ledger Balances} & \$18,040 \\ \text{Add:} \\ \quad \text{a) Debtor balance not posted to customer's account} & 490 \\ \quad \text{h) M-Charles returns recorded as \$820 instead of \$280 (\$820 - \$280)} & 540 \\ \cline{2-2} & 1,030 \\ \text{Subtotal} & \$19,070 \\ \text{Less:} \\ \quad \text{b) Discount allowed not entered in customer's account} & 60 \\ \quad \text{d) Returns from B-Peter not recorded in books} & 170 \\ \quad \text{e) Set-off of C-John's balance not recorded in customer's account} & 260 \\ \quad \text{i) Bad debt not recorded in books} & 110 \\ \quad \text{j) Discount allowed posted to debit side of M-Druid's account (\$80 \times 2)} & 160 \\ \cline{2-2} & 760 \\ \cline{2-2} \textbf{Amended Total of Sales Ledger Balances} & \boxed{\textbf{\$18,310}} \\ \end{array}$$

The amended total of sales ledger balances is \boxed{\text{\18,310}}$, which matches the amended Sales Ledger Control Account balance.