5 The following balances were extracted from the books of Atuobi Trading Company on 30 November 2011 GHE Sales Cash 344,890 Credit 268,187 Purchases Cash 14,440 Credit 496,600 Total receipts from customers 600,570 Total payments to suppliers 503,970 Discount allowed 5,520 Discount received 3,510 Refunds given to cash customers 5,070 Balance in the sales ledger set off against balance in the purchases ledger 70 Bad debt written off 780 Increase in the provision for bad debt 90 Credit notes issued to credit customers 4,140 Credit note received from suppliers 1,480 According to the audited financial statement for the previous year, debtors and creditors as at 1 December 2010 were GH426,555 and GH643,450 respectively. You are required to prepare: a) Total Debtors Ledger Control Account b) Total Creditor Ledger Control Accounts [19 marks)