Prepare an accounts payable subsidiary ledger report from

Question

After Sierra Assay Services Inc. had completed all postings for July in the current year (2010), the sum of the balances in the following accounts payable ledger did not agree with the $36,950 balance of the controlling account in the general ledger.

Assuming that the controlling account balance of $36,950 has been verified as correct,

(a) Determine the error(s) in the preceding accounts and 

(b) Prepare an accounts payable subsidiary ledger report (from the corrected accounts payable subsidiaryledger.