5. Tracey is posting her day books to ledger. The following balances are relevant: I. Sales RM24,000 II. Sales return RM180 III. Cash sales RM3,600 IV. V. VI. Cash received from customers RM23,000 Contra RM110 Balance b/d debit: RM3,500; credit RM1,200 Required: Prepared the receivables' ledger control account.