The accountant at Borris Co has prepared the following reconciliation between the balance on the trade payables ledger
control account in the general ledger and the list of balances from the suppliers ledger：
$
Balance on general ledger control account 68,566
Credit balance omitted from list of balances from payables ledger (127)
68,439
Undercasting of purchases day book 99
Total of list of balances 68,538
What balance should be reported on Borris Co’s statement of financial position for trade payables?