Final answer:
After adjusting for an unaccounted cheque, goods returned, and a contra entry, the final balance due to Alta according to Ordan's records should be $330. Ordan's current balance shows only $230, leaving a remaining difference of $100.
Step-by-step explanation:
To reconcile the differences in the balance due according to Alta's statement and Ordan's records, we need to adjust for the noted discrepancies:
- An unaccounted cheque of $270.
- Goods returned totaling $180.
- A contra entry made by Ordan for $3,200.
Starting with Alta's balance of $3,980, we first subtract the cheque Ordan sent that Alta has not accounted for ($3,980 - $270 = $3,710). Next, we adjust for the goods returned by Ordan that have not been recorded by Alta ($3,710 - $180 = $3,530). Finally, we subtract the contra entry made by Ordan for the balance due from Alta ($3,530 - $3,200 = $330).
The corrected balance due to Alta according to Ordan's records after adjusting for these items would be $330. However, Ordan's records show a balance of only $230. So, the remaining difference is $330 - $230 = $100.