Q3. Sales ledger balances, 1 July 20X9

Debit 20,040

Credit 56

Purchases ledger balances, 1 July 20X9

Debit 12

Credit 14,860

Activities during the half-year to 31 December 20X9:

Payments to trade creditors 93,685

Cheques from credit customers 119,930

Purchases on credit 95,580

Sales on credit 124,600

Bad debts written off 204

Discounts allowed 3,480

Discounts received 2,850

Returns inwards 1,063

Returns outwards 240

Sales ledger credit balances at 31 December 20X9 37

Purchases ledger debit balances at 31 December 20X9 26