The following data was obtained from the books of The Green Lantern for the year 2013: January 1 Bal b/d Debtors Dr 45,000 Cr 1,200 Creditors Dr 3,900 Cr 25,000 Totals for the year Cash sales 70,000 Cash purchases 40,000 Sales returns 5,000 Purchases returns 2,500 Discount allowed 700 Discounts received 1,200 Bad debts 2,700 Refund to credit customers 1,100 Refund from credit suppliers 3,000 Payments to creditors 39,000 Receipts from debtors 65,000 Dishonoured cheques 7,000 Dec 31 Bal c/d Debtors Dr 100 Cr 98,600 Creditors Dr 77,300 Cr 900 Write up the SLCA and the PLCA, clearly showing the amounts for credit sales and credit purchases for the year.