Kestwick Traders keeps an Accounts Receivable control account in the general ledger and a separate memorandum ledger of individual customer accounts. Totals for May 2026 from the books of prime entry:

Item	Amount
Balance at May 1 (debit)	$48,600
Credit sales (sales day book)	126,400
Cash received from credit customers	112,300
Discounts allowed to credit customers	2,100
Sales returns from credit customers	3,800
Irrecoverable debts written off	1,500
Customer cheque dishonoured by the bank	900
Contra: balance set off against the same supplier's account in the payables ledger	1,200

The individual customer balances listed at May 31 totalled $54,210. Investigation found:

The sales day book was undercast (added up too low) by $1,000. The individual customer accounts were posted correctly.
A customer balance of $1,450 was left off the list.
A balance of $3,250 was copied onto the list as $2,350.
A customer with a credit balance of $280 was listed as a debit balance.

Required:

Control Account — prepare the Accounts Receivable control account for May (T-account format), naming each posting after the other account and dating every posting May 31, and balance it off on May 31 before correcting the undercast. Use Sales Revenue, Cash, Sales Discounts, Sales Returns and Allowances, Bad Debt Expense and Accounts Payable.
Correcting Entry — the journal entry to correct the undercast. Use Accounts Receivable and Sales Revenue.
Corrected Control Balance — the corrected control account balance.
List Adjustment — the net amount to add to the $54,210 list total to correct it.

Control Accounts

1 Control Accounts practice challenge