Self-test The books of Katie include three ledgers comprising the nominal (general) ledger, debtors’ ledger and creditors’ ledger.

The following information relates to the year ended 30 June 2010:

Debtors’ ledger control account balance on 1 July 2009 (debit) 23,105 Creditors’ ledger control account balance on 1 July 2009 (credit) 19,714 Cheques received from debtors 42,033 Cheques paid to creditors 41,206 Sales 104,500 Purchases 77,390 Returns outwards 12,120 Returns inwards 16,430 Discount received 5,619 Discount allowed 6,230 Bad debts 5,910 Cash received in respect of a debit balance from creditor 3,104 Amount due from debtors transferred to creditors’ ledger 3,021 Total balances in creditors’ ledger on 30 June 2010 (credit) 38,295 You are required to prepare the debtors’ ledger and creditors’ ledger control accounts as at 30 June 2010. The balances for debtors and any debit balances on creditors’ accounts must be calculated as at 30 June 2010.