On May 1, 2017 you had the following items in your business:

Stock, $14,500,000; Motor vehicles, $15,000,000; Creditors/Accounts payable- J. Downey $1,500,000, P. Wright $2,000,000; Cash in hand, $300,000; Pre-paid insurance, $80,000; Bank loan, $4,000,000; Furniture & fittings, $3,600,000; Accrued rent, $100,000; Cash at Bank, $12,000,000; Debtors/Accounts receivable-A. Howard $3,000,000, S. Simpson $2,800,000; K. Kirk $350,000. During May 2017 the following business were transacted:

May 1- Bought goods on credit from B. Burke $4,500,000. 3- Paid rent with cheque $150,000. 5- Sold goods on credit to A. Harvey, $5,600,000. 7- Cash sales, $400,000. 10- Paid electricity bill $130,000 cash. 12- Paid J. Downey $1,000,000 by cheque. 15- Sold goods on credit to S.Simpson, $7,000,000. 15- Paid P. Wright $1,500,000 by cheque. 18- S.Simpson paid $3,500,000 by cheque. 19- Bought goods on credit from F. Smith, $2,400,000. 22- Sold goods for cash to T. Royal, $1,800,000. 24- Returned damaged goods valued at $300,000 to B.Burke. 25- Paid wages by cheque, $3,000,000. 27- Paid insurance $70,000 cash. 28- Paid $50,000 for transportation charge for goods bought from F. Daley. 28- Received a cheque for $2,200,000 from A. Howard. 29- Sold goods on credit to V. James, $6,200,000. 29- Miscellaneous expenses paid with cheque, $1,250,000. 29- Bought goods for cash from C. Croft for $350,000. 30- Banked $1,000,000. 30- A. Harvey returned incorrect goods delivered to him valued at $200,000. 30- The balance on K. Kirks account was written off as irrecoverable. 30- Received $300,000 cash as commission for selling goods for D. Riley.

Compute the following :

A) The Sales Ledger Control Account.

B) The Purchases Ledger Control Account.