Accounting

After Picard Company had completed all posting for the month of December, the sum of the balances in the following accounts payable subsidiary ledger did not agree with the balance of the control account in the general ledger.

Name Ryker’s

Address 286 Buck Avenue

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Date Item Post. Ref. Debit Credit Balance

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Dec. 2 P25 2,400 2,400

Name Geordie Company

Address 818 Western Avenue

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Date Item Post. Ref. Debit Credit Balance

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Dec. 1 Balance 7,600

10 CP23 7,600 —

20 P32 3,300 3,300

29 J15 800 4,100

Name Laforge Company

Address 90210 Baker Boulevard

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Date Item Post. Ref. Debit Credit Balance

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Dec. 1 Balance 9,900

18 CP28 9,900 —

29 P34 10,500 600

Name Deanna Troi

Address 2720 Sommers Avenue

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Date Item Post. Ref. Debit Credit Balance

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Dec. 8 P27 6,000 6,000

27 P33 8,000 14,000

Name OBrien Supplies

Address 1560 Puckett Street

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Date Item Post. Ref. Debit Credit Balance

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Dec. 1 Balance 8,200

7 P26 5,600 13,800

12 J11 620 12,180

20 CP29 6,000 18,180

The balance in the Accounts Payable control account of $36,580 has been verified as correct. Also assume that the journals references in the Post Ref. columns of the accounts payable subsidiary ledger have been verified as correct.

Instructions

Determine the errors in the preceding accounts payable subsidiary accounts and prepare a corrected schedule of accounts payable.