The following information for the financial year ended 31 December, 2021 has been extracted from the accounting system of Shalom Enterprise, wholesale dealers in sugar and nice: GH'000 Trade debtors as at 1 January, 2021: Debit balance 27,490.00 Credit balance 2,545.00 Trade creditors as at l Jamary, 2021: Debit Balance 1,005.00 Credit Balance 21,810.00 Cash and cheques received from customers 144,700.00 Discounts allowed to customers 4,170.00 Cash and cheques paid to suppliers 156,770.00 Discounts received from suppliers 3,910.00 Bad debts written off 1,730.00 Cash purchases 45,500.00 Set-off 3,600.00 Credit sales 167,800.00 Credit purchases 175,510.00 Refunds from Suppliers 1,005.00 Dishonoured cheques 3,440.00 Returns inward 4,220.00 Interests on debts 950.00 Cash Sales 88,455.00 Returns outward 6,330.00 Bills Receivable dishonoured 575.00 Provision for doubtful debts 955.00 Bills payable 3,554.00 Refunds to Customers 870.00 Trade debtors as at 31" December, 2021: Debit balance Credit balance 4,300.00 Trade creditors as at 31" December, 2021: Debit Balance 3,115.00 Credit Balance Required: Use the relevant information to prepare sales ledger and purchases ledger control accounts for the year ended 31 December 2021