The following balances were extracted from the ledgers of David Patterson on December 31, 2020:

January 1, 2020:	$
Purchases Ledger balance b/f- Dr	25,000
Purchases Ledger balances b/f- Cr	4,658,000
Sales Ledger balances b/f- Dr	6,800,000
Sales Ledger balances b/f- Cr	280,000
December 31, 2020:
Return outwards	400,000
Discount allowed	208,000
Cash paid to suppliers	3,350,000
Bad debt written off	430,000
Credit sales	5,880,000
Cash sales	590,000
Discounts received	405,000
Dishonoured customers cheques	980,000
Cash purchases	600,000
Credit purchases	4,140,000
Return inwards	450,000
Cash received from customers	7,850,000
Purchases ledger credit balance 31/12/2020	4,441,000
Contra entry	620,000
Sales ledger debit balances, 31/12/2020	4,307,000
Purchases ledger debit balances 31/12/2020	443,000
Sales ledger credit balances 31/12/2020	485,000

Required:

(a) Prepare the debtors control account for the financial year ending December 31, 2020. (7.5 marks) (b) Prepare the creditors control account for the financial year ending December 31, 2020. (6.5 marks)

(c) List two (2) items from the above balances that are not recorded in the control accounts. Justify your response.