Kuhanga Sold trader financial year is 30 November 2017. You have been asked to prepare a Debtors Control Account and a Creditors Control Account in order to produce end-of-year figure for Debtors and Creditors for the draft financial statement. You are able to obtain the following information for the financial year from the books of original entry.

According to the audited financial statements for the previous year debtors and creditors as at 1 December 2016 were N$26 555 and 43 450 respectively.

Total for the month to 30 November 2017:	N$
Purchases: *Cash *Credit	14,440 496,600
Sales: *Credit *Cash	268,187 344,890
Total receipt from customer	600,570
Total payment to suppliers	503,970
Accounts receivable settled by contra accounts with accounts payable	70
Bad debt written off	780
Discounts and allowances (to all credit customers)	5,520
Discounts and received (to all credit suppliers)	3,510
Refunds given to cash customers	5,070
Increase in the provision for bad debts	90
Credit notes issued to credit customer	4,140
Credit notes received from credit suppliers	1,480

Draw up the relevant Total Accounts entering end-of-year totals for accounts receivable and accounts payable.