1. The following data was obtained from the books of The Green Lantern for the year 2013: January 1 Bal b/d Debtors Dr 45,000 Creditors Dr 3,900 Cr 1,200 Cr 25,000 Totals for the year Cash sales Cash purchases Sales returns Purchases returns Discount allowed Discounts received Bad debts Refund to credit customers Refund from credit suppliers Payments to creditors 70,000 40,000 5,000 2,500 700 1,200 2,700 1,100 3,000 39,000 Receipts from debtors 65,000 Dishonoured cheques 7,000 Dec 31 Bal c/d Debtors Creditors Dr 100 Cr 98,600 Dr 77,300 Cr 900 Write up the SLCA and the PLCA, clearly showing the amounts for credit sales and credit purchases for the year. 2. The Kingston Merchandise Company has supplied the following data for 2012: Jan 1 Purchases ledger balance Sales ledger balance 11,874 19,744 Totals for the year: Purchases journal 154,562 Sales journal 199,662 Return outwards journal 2,648 Return inwards journal 4,556 Cheques to suppliers 146,100 Cash paid to suppliers 78