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32.17 Your inexperienced colleague, Paul Jones, has attempted to extract and total the individual balances in the receivables ledger. He provides you with the following listing which he has prepared.
Subsequent to the drawing up of the list, the following errors have so far been found.
(a) A sales invoice for $267 sent to Whitchurch Co had been correctly entered in the day book but had not then been posted to the account for Whitchurch Co in the receivables ledger.
(b) One of the errors made by Paul Jones was to omit the $2 ,435 balance of Rectofon Co from the list.
(c) A credit note for $95 sent to Bury Co had been correctly entered in the day book but was entered in the account in the receivables ledger as $75.
What is the revised balance of the receivables ledger after correcting these errors?
A $45,665 .
B $47,449
C $47,429
D $45,645.
答案：C
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