The information below was taken from the books of GWERK Ltd at the end of August 2019.

August 1, 2019 :	$
Purchases Ledger balances - Cr	1,250,000
Sales Ledger balances - Dr	2,125,000
Sales Ledger balances - Cr	120,000
August 31, 2019:
Discount received	175,000
Cash received from credit sales	1,400,000
Cheques paid to suppliers	750,000
Cash purchases	200,000
Interest on overdue customers accounts	65,000
Set-off: Sales Ledger & Purchases Ledger balances	205,000
Cash sales	260,000
Cash paid to suppliers	1,000,000
Suppliers refund cheque overpaid on their accounts	50,000
Discount allowed	150,000
Sales Journal total	1,900,000
Return outwards	100,000
Bad debts previously written off now recovered	130,000
Cheques received from debtors	1,350,000
Interest on overdue suppliers accounts	15,000
Return inwards	70,000
Purchases Journal total	1,150,000
Dishonoured customers cheques	90,000
Provision for bad and doubtful debts	60,000
Bad debts	100,000
Purchases ledger Dr balances	75,000

Required:

(a) Prepare the Sales Ledger Control Account for August 2019. (9 mks)

(b) Prepare the Purchases Ledger Control Account for August 2019. (8 mks)

(c) Name THREE (3) types of errors that will not be detected by the Control Accounts. (3 mks)