Paper 1 May/June 2017 Accounting (9706/11) A Level

At the end of a financial period, the total of the individual balances in the purchases ledger was $149000.
The following errors were then discovered.
1 A contra for $2500 had been omitted from a supplier account.
2 Discounts received of $\$ 1200$ had been credited to a supplier’s account as $\$ 2100$.
3 No entries had been made for a credit purchase of $5100 from a supplier.
4 Purchases returns of…