Correcting purchases ledger control account for posting errors Steps:

• Start with incorrect credit balance: $15,830.
• Omitted refunds $270: should be credited (as reduction in liability via credit note); omission understates balance by$270, add $270.
• Discounts received $480 posted wrong side: should be debited (reduces liability), but credited, overstating balance by 2 ×$480 = 960.
• Corrected balance: $15,830 +$270 - $960 =$15,140.

Why C is correct:

• Follows double-entry error correction: wrong-side posting affects balance by twice the amount, while omitted credit understates it.

Why the others are wrong:

• A. Treats refunds as omitted debit (subtract $270 +$960 = $1,230), but refunds are credits.
• B. Subtracts single amounts only ($270 +$480 = $750), ignoring double effect of discounts misposting.
• D. Adds $270 but subtracts$480 once ($15,830 -$210 = $15,620), missing double adjustment for wrong side.

Final answer: C