QUESTION 3 (20 MARKS) The following information was extracted from the books of Ohorongo Cement Suppliers for the year ended 31 December 2016. January1 Debtors ledger balances 9 700 January 1 Creditors ledger balances Transactions that took place during the month: 3 676 Cheques received from customers during the month Cheques paid to suppliers during the month Sales Purchases Bad debts written off Discount allowed Discounts received from suppliers 95 120 99 280 38 765 42 257 279 l 285 887 3 170 1 098 Sales returns Purchases returns Set-offs against balances in creditors ledger400 Dishonoured cheques 226 Transactions at the end of the month 31 January Debtors ledger 31 January Creditors ledger Required: 3.1 Draw the Debtors Control Account (12 marks) 3.2 and the Creditors Control Account (8 marks) 4