The information below was extracted from the books of Sharon for May 2016.

Balances in the ledgers on 1 May 2016

Debtors control account balance N$ 22,600

Creditors control account balance N$15,400

Information for the month ended 31 May 2016

Credit sales N$34,700

Credit Purchases N$46,900

Cheque received from debtors N$17,000

Cheque payments to creditors N$9,500

Cash received from debtors N$2,800

Goods return back by the customers N$4,100

Goods sent back to the suppliers N$3,200

Discount allowed to customer N$ 1200

Discount Received from customer N$ 920

Contra Entry N$ 300

Bad Debts written off N$ 2700

Bad Debit recovered N$ 1 340

Provision for doubtful debts N$ 1 400

Required

prepare the debtors control account and creditors control account