The following information relates to the books of Samuel Ng for the month of May 2015. He maintains both the sales and purchases ledger control accounts. RM

Balance on customers accounts as at 1 May 2015 Debit 41,580 Credit 600 Balances on suppliers accounts as at 1 May 2015 27,020 Credit sales invoiced during the month 46,950 Invoices for goods purchased on credit during the month 26,380 Contra settlements between customers and suppliers accounts 750 Cash sales during the month 141,150 Cash paid to suppliers for credit transactions 25,260 Cash discounts deducted from payments to suppliers 590 Provision for doubtful debts on 1 May 2015 950 Customers balances written off as bad during the month 450 Goods returned to suppliers 620 Credit notes issued to customers for goods returned 1,220 Cash received from credit customers in full settlement of debts of RM42,230

41,630 Cash at bank as at 31 May 2015 5,100 Debit balances on suppliers accounts as at 31 May 2015 230 Credit balances on customers accounts as at 31 May 2015 120

Required: Prepare a sales ledger control account and a purchases ledger control for the month of May 2015.