The trial balance of Books Ltd revealed a difference in the books. In order that the error(s) could be located it was decided to prepare purchases and sales ledger control accounts. Jan 1 Purchases ledger balances 19,420 Sales ledger balances 28,227 Totals for the year 2017 Purchases day book Sales day book Returns outwards day book Returns inwards day book Cheaues paid to suppliers Petty cash paid to suppliers Cheques and cash received from customers 287,317 Discounts allowed Discounts received 210,416 305,824 1,452 3,618 205,419 62 4,102 1,721 Dec 31 The list of balances from the purchases ledger shows a total of 20,210 and that from the sales ledger a total of 39,014