31.2A You are required to prepare a purchases ledger control account from the following infor- mation for the month of April. The balance of the account is to be taken as the amount of accounts payable as on 30 April 2015 April 1 Purchases ledger balances 19,600 Totals for April: Purchases day book 9,400 Returns outwards day book 620 Cheques paid to suppliers 12,800 Discounts received from suppliers 1,140 30 Purchases ledger balances