a) The balance on the punchases ledger control account for a business at 1 February was P3,299. The transactions with payables for the month of February are summarised below: Credit purchases Cheques to payables Returns to credit suppliers Discounts received Contra entry P12,376P10,379P1,074P302P230 Prepare the Purchases Ledger Control Account. (10) b) Given below are summaries of transactions with receivables for the month of February for a business. The balance on the sales ledger control account at 1 February was P4,268. Goods sold on credit Goods returned by credit customers Irrecoverable debts Money received from credit customers Discounts allowed Contra entries P15,487 P995 P210 P13,486 P408 P150 Prepare the Sales Ledger Control Account