The following information has been extracted from the books of a trader at 30 April 2020, 51,400 42,200 Amount owing by credit customers on the 1 May 2020 Amount owing to credit suppliers on the 1 May 2020 The transactions during the year ended 30 April 2021 were as follows: Returns inwards (on credit sales) Returns outwards (on credit purchases) Settlement discount received Settlement discount allowed Sales revenue (all credit sales) Purchases (all credit purchases) Irrecoverable receivables written off Receipts from credit customers Payments to credit suppliers 21,640 12,450 4,120 7,460 532,410 292,400 6,200 510,000 245,800 b) Write up the purchases ledger control account for the year ended 30 April 2021