After Picard Company Had Completed All Posting for the Month $\begin{array}{ll}\text { Name } & \text { Ryker's } \\\text { Address } & \text { 286 Buck Avenue }\end{array}$

question 6

Essay

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. $\begin{array}{ll}\text { Name } & \text { Ryker's } \\\text { Address } & \text { 286 Buck Avenue }\end{array}$

$\begin{array}{lccccc}\hline \text { Date} & \text { Item } & \text { Post. Ref. } & \text { Debit } & \text { Credit } & \text { Balance } \\\hline \text { Dec. } 2 && \mathrm{P} 25 & & 2,400 & 2,400 \\\end{array}$

$\begin{array}{ll}\text { Name } & \text { Geordie Company } \\\text { Address } & \text { 818 Western Avenue }\end{array}$

$\begin{array}{lccccc}\hline \text { Date } & \text { Item } & \text { Post. Ref. } & \text { Debit } & \text { Credit } & \text { Balance } \\\hline \text { Dec. } 1 & \text { Balance } & & & & 7,600 \\ 10 & & \mathrm{CP} 23 & 7,600 & & - \\ 20 & & \text { P32 } & & 3,300 & 3,300 \\ 29 & & J 15 & 800 & & 4,100 \\\end{array}$
The balance in the Accounts Payable control account of $36580 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.

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Definitions:

Fluid

A substance that has no fixed shape and yields easily to external pressure; a gas or (especially) a liquid.

Joint

The point at which two bones are connected, allowing for movement and support.

Contracture

An abnormal tightening or shortening, often resulting in a deformity.

Right Ankle

Refers to the joint connecting the foot with the leg on the right side of the body.