Hanz Baker owner of Hanz Bakery Ltd wants to expand his business. He visits his local Credit Union to secure a loan and is informed by the loans officer, that in order to secure a loan he needs to present his Financial Statements for the year. Mr$.$ Baker has not been keeping proper accounting records and is not sure if his business is even making a profit. He decides to hire an Accountant to help him prepare his financial statements. You are the accountant hired by Mr$.$ Baker, from his inadequate record keeping you were able to determine the following information for his bakery for the year ended $2023$: $1.$ At $1$ January $2023$ At $31$ December $2023$ $ $ Bank $60,0001,000$ Trade creditors $28,40032,500$ Trade debtors $45,72032,000$ Rent prepaid $4,5006,500$ Insurance Prepaid $1,5002,275$ Salaries owing $5,4007,800$ Salaries prepaid $3,500-$ Water rates prepaid $1,870-$ Water rates owing $2,350$ Stocks $4,0006,500$ Electricity owing $11,000-$ Electricity prepaid $-8,600$ Fixed Assets $50,00045,0002.$ Other information for the year to $31$ December $2023$: Cheques sent to suppliers $95,000$ Discounts received $3,500$ Cash received from debtors banked $240,000$ Discount allowed $7,400$ Rent paid $55,000$ Insurance paid $32,000$ Salaries paid $38,000$ Electricity paid $48,500$ Water Rates paid $24,0003.$ An undetermined amount of cash drawings was taken from the business$$ bank account for the year.

REQUIRED: $1.$ Draw up Sales ledger control Account and Purchases ledger Control Account to determine sales and purchases for $2023.$