The opening balance on a purchases ledger control account was ＄18 400.

The following errors or omissions were then discovered.

1- A supplier’s invoice for ＄860 had been entered as ＄680 in the purchases journal.

2- An item for ＄250 in the purchases returns journal had been credited to the supplier’s account.

3- Discounts received of ＄400 had been credited to the purchases ledger control account.

4- It had been agreed to set-off ＄150 owing to a customer against their account in the sales ledger. No entries had been made to the sales or purchases ledger control accounts.

What was the corrected balance on the purchases ledger control account?