Based on information below, prepare the Accounts Receivable Control account & show the Accounts Payables Control account.

Emma prepares monthly receivables and payables control accounts. At 1st July 2020, the following balances existed in the company's records. Dr Cr RM RM Accounts Receivables control account 54,000 Accounts Payables control account 43,000 The following information is extracted for the month of July 2020 from the company's records: Credit sales Credit purchases Sales returns Purchases returns Amounts received from credit customers Amounts paid to credit suppliers Cash discounts allowed Cash discounts received Bad debts written off Refunds to credit customers Interest charged to customers Contra settlements RM 251,000 77,000 11,000 3,000 242,000 74,000 3,000 2,000 1,000 500 1,400 800