Control Accounts provide J-Quan Ltd with useful information on sales and purchases.

At the end of January 2021, the following balances were extracted from the companys ledgers:

Details/Accounts	$
January 1, 2021:
Purchases ledger balance b/d (dr)	25,000
Sales ledger balance b/d (cr)	18,700
Sales ledger balance b/d (dr)	51,400
Purchases ledger balance b/d (cr)	37,400
January 31, 2021:
Bad debts written off	30,000
Discount received	4,600
Set off between sales and purchases ledgers	4,000
Credit sales for the month	37,800
Cheques paid to suppliers	31,000
Interest on overdue customers accounts	3,500
Cash received from debtors	29,000
Dishonoured suppliers cheques	1,500
Discount allowed	45,000
Cash sales for the month	12,000
Credit purchases for the month	24,000
Refunds to credit customers	2,800
Return inwards	4,200
Cash purchases	7,500
Cheques received from accounts receivable	33,000
Return outwards	2,400
Cash paid to creditors	8,900
Interest on overdue suppliers accounts.	800
Dishonoured customers cheques	2,000
Bad debt recovery	3,300

Required

(a) Write up the companys Sales Ledger Control accounts for the month of January 2021. (10 marks)

(b) Write up the company Purchases Ledger Control account for the month of January 2021. (8 marks)

(c) Identify TWO (2) reasons why a company would need to do Control Accounts (2 marks)