The following data were taken from the books of Powell Construction Ltd:

2020					$
Aug		01	Debit balance as per Sales Ledger		44 000
			Credit balance as per Sales Ledger		760
			Credit balance as per Purchases Ledger		24 440
			Debit balance as per Purchases Ledger		450
2020
Aug.		31	Total credit purchases		248 000
			Total cash purchases		13 000
			Total credit sales		329 600
			Total cash sales		36 000
			Returns inwards		2 345
			Returns outwards		3 450
			Discounts received		3 200
			Discounts allowed		2 400
			Bad debts		4 350
			Bad debts recovered		1 500
			Cash and cheques received, including bad debts recovered		321 000
			Cash and cheques paid to suppliers		246 400
			Interest charged to debtors		875
			Increase in provision for bad debts		789
			Transfer from Purchases Ledger to Sales Ledger		1 765
			Credit balance in Sales Ledger on 31 Aug. 2020		1 680
			Debit balance in Purchases Ledger on 31 Aug 2020		1 380

REQUIRED:

Prepare in the general ledger of Powell Construction Ltd for the month of August 2020:

a. the Sales Ledger Control Account (15 marks)

b. Purchases Ledger Control Account (10 marks)

Total 25 marks