The opening balances in the books of Juice World Enterprise, on September $1,2022$ included the following:

Purchases ledger control account credit balance $$1589$

Sales ledger control account debit balance $$3497$

Sales ledger control account credit balance $$500$

During the month, the following transactions $($among others$)$ took place:

$

Credit Sales $41893$

Cash sales $33200$

Credit purchases $27856$

Cash purchases $19600$

Amounts received from credit customers:

by cheque $15000$

by cash $24876$

Cheques paid to suppliers $26231$

Returns to credit suppliers $145$

Returns from credit customers $68$

Bad debts written off $235$

Discount Allowed $166$

Discount Received $380$

Customers cheque marked $$Dishonoured$5555$

Balances as at September $30,2022$

Sales Ledger debit balance $$11035$

Purchases ledger credit balance $$2689$

You are required to prepare:

A$.$ Account Receivables Control Account $13$ marks

B$.$ Account Payables Control Account $7$ marks

Ignore transactions that are irrelevant