The following information was obtained from the records of MMM Enterprises for the month ended $28$ February $2018$ :

$\backslash$table$[[$Date$,$Details,R$],[01-$Sep,Debit balances in the accounts receivable ledger,$37000],[,$Credit balance in the accounts payable ledger,$15000],[30-$Sep,Total purchases according to purchases journal,$46000],[,$Total sales according to the sales journal,$85000],[,$Cash sales,$39000],[,$Cash payments to accounts payable,$25000],[,$Cash received from accounts receivable,$64000],[,$Credit losses written off,$1000],[,$Returns $($sales$)($was on credit$),2000],[,$Returns $($purchases$)($was on credit$),2000],[,$Settlement discount taken,$1000],[,$Allowance for settlement discount,$2000],[,$Cheques received from accounts receivable returned by bank,$500],[,$Cash received from a customer whose account was previously written off,$200],[,$Interest raised on accounts receivable,$100]]$

Additional information:

An invoice for R$500$ was not included in the sales journal.

Total sales in the sales journal were over calculated by R$300.$

The purchases journal was under calculated by R$100.$

A credit balance of R$400$ that was transferred from the accounts receivable' ledger to the accounts payable' ledger was not accounted for.

A credit note received for R$400$ has not yet been accounted for.

You are required to:

Prepare the accounts receivable and accounts payable control accounts in the general ledger of MMM Enterprises for the month of February $2018.$ Properly balance the control accounts.

$(20)$

End of Section