Q4) Following information has been extracted from the books of account of Simon Datamatics as at 30 April 2021. Items Particulars Amount

Items	Particulars	Amount ()
1	Credit sales	93,882
2	Sales returns	884
3	Receipts from credit customers entered in the cash book	95,501
4	Discount received	1,877
5	Debit balance in sales ledger transferred to purchase ledger	235
6	Cash sales	2,276
7	Purchase Returns	488
8	Bad debt written off on 20 April 2021	150
9	Discount allowed	1,788
10	Customer's dishonoured cheque	107
-	Debtors Balance at 01 April 2021	44,267
-	Debtors Balance at 30 April 2021	38,698
-	Creditors Balance at 01 April 2021	42,574

() 1 Credit sales 93,882 2 Sales returns 884 3 Receipts from credit customers entered in the cash book 95,501 4 Discount received 1,877 5 Debit balance in sales ledger transferred to purchase ledger 235 6 Cash sales 2,276 7 Purchase Returns 488 8 Bad debt written off on 20 April 2021 150 9 Discount allowed 1,788 10 Customer's dishonoured cheque 107 - Debtors Balance at 01 April 2021 44,267 - Debtors Balance at 30 April 2021 38,698 - Creditors Balance at 01 April 2021 42,574 Required: 4a) Identify the source used (Books of original entries) to draw up control accounts for items 1 to 10 listed above. (Note: List them in your answer sheet in chronological order) (5 marks) 4b) Prepare a Sales Ledger Control Account for the month of April 2021 and comment on the closing balance (15 marks) 3b) Explain what a Control Account is and discuss three advantages of using them? (3 marks)