On January 1, 2021, Big Rat a sole trader extracted the following balances from his books.

Sales ledger majority balance$42 680.

Sales ledger minority balance950

Purchases ledger minority balance620

Purchases ledger majority balance28 360

Sales day book total102 900

Purchases day book total65 950

Return Inwards4 120

Return outwards5 390

Receipts from customers92 400

Payments to suppliers75 000

Refundsto customers whooverpaid account300

Returned cheques1200

Discount allowed2800

Discount Received4 200

Sales ledger balance set off in purchases ledger200

Balances on January 31 2021:

Sales ledger debit balance?

Sales ledger credit balance390

Purchases ledger debit balance700

Purchases ledger creditbalance?

(1)You are to use the above balances and prepare :

a.TheTotal debtors / sales ledger control account.

b.TheTotal creditors/ purchases ledger control account.