Eva is a trader who maintains a full set of accounting records and prepares control accounts at the end of each month. She provided the following information:

a. Select the relevant figures and prepare the sales ledger control account for the month of May 20–1. Balance the account and bring down the balances on 1 June 20–1.
b. For each entry (excluding the balances) in the sales ledger control account prepared in a name the book of prime entry which would be used as a source of information.
c. Select two items listed that should not appear in a sales ledger control account and explain why they do not appear.
d. Suggest two reasons for the credit balance on the sales ledger control account on 1 March 20–1.

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20-5 2$ February 1 Debit balance in the sales ledger control account 2470 Credit balance in the sales ledger 110 Provision for doubtful debts 100 February 28 Totals for the month: Credit sales 3480 Cash sales 1950 Returns by credit customers 118 Cheques received from credit customers 3403 Cheque received from credit customer (included in the cheques received above) later dishonoured 104 Discount allowed 144 Discount received 176 Irrecoverable debts written off 200 Contra entry 240 March 1 Debit balance in the sales ledger control account ? Credit balance in the sales ledger control account 95