Ladder Blocks Pty Ltd uses both special journals and a general journal to record transactions. Ladder Blocks also posts creditors' accounts in the accounts payable subsidiary ledger. The postings for the most recent month are included in the subsidiary T accounts below.

Climbers Ltd

$150$

Bal.

Brick$-$a$-$Brack Pty Ltd

$90$ Bal.

$204$

$120$

$90$

$174$

Aumans Materials Ltd

$87$ Bal.

Construct Pty Ltd

$72$ Bal.

$0$

$87$

$72$

$114$

$102$

Required

$($a$)$ Determine the correct amount of the end$-$of$-$month posting from the purchases journal to the accounts payable control account.

$($b$)$ Assume that Ladder Blocks has one creditor only and does not expect there to be any other creditors in the future. Would there be any advantage to Ladder Blocks setting up an accounts payable subsidiary ledger?