The following figures were available as at Jnauary 31st 2014 when there was a difference of $3,000 on the Trial Balance

Northern Southern

$ $

1st Jan. Balances on creditors ledger (credit) 15,600 10,200

1st Jan. Balances on creditors ledger (debit) 2,500 284

1st - 31st Jan. Purchases 115,200 18,500

1st - 31st Jan. Returns 8,000 1,400

1st - 31st Jan. Charges by suppliers 800 120

1st - 31st Jan. Cheques paid to suppliers 30,500 15,200

1st - 31st Jan. Discount received from suppliers 2,500 1,520

31st Jan. Balances on creditors ledger (debit side) 1,500 1,300

On 31st January 2014 the officer in charge of Northern Sector Ledger declared $89,600 while that of

Southern Sector Ledger declared $15,016.

You are required to:

i). Prepare a creditors ledger control account for the Northern and Southern sectors respectively.