On September 30, after all monthly postings had been completed, the Accounts Receivable control account in the general ledger had a debit balance of $245,000; the Accounts Payable control account had a credit balance of $109,000. The October transactions recorded in the special journals are presented below. Special Journals Sales journal Purchases journal Cash receipts journal Cash payments journal October Transactions Total sales Total purchases Accounts receivable column total Accounts payable column total $183,000 75,000 128,000 49,000 Instructions Compute the balances of the (1) Accounts Receivable and (2) Accounts Payable control accounts after the monthly postings on October 31.