• PQR Limited keeps accounts receivable control accounts in the General Ledger. The transactions for the month ended 30 September 20XX were as follows: $ Credit balances on 1 September 154 Debit balances on 1 September 956 Credit balances on 30 September 178 Credit sales 4,563 Cheques received from debtors 3,140 Cash received from debtors 1,367 Bad debts written off 68 Discounts allowed 169 Contra from purchases ledger 34 Refunds to debtors 62 Returns inwards 231 Required: Accounts receivables ledger control account for the month of September 20XX