Tropical Enterprises Limited keeps sales and purchases control accounts in the general ledger. The transactions for the month ended 30th April 2019 were as follows: Kshs Credit balances on 1st April 2019: Sales ledger : Purchases ledger Debit balances on 1st April 2019: Sales ledger : Purchases Credit balances on 30th April 2019: Sales ledger Debit balances on 30th April 2019: Purchases Credit purchases Credit sales Cheques received from debtors Cash received from debtors Cheque payments to creditors Cash payments to creditors Bad debts written off Discounts received Discounts allowed Contra to sales ledger from purchases ledger Refunds to debtors Returns outwards Returns inwards Required, Prepare: (a) Sales ledger control account (b) Purchases ledger control (c) Highlight three benefits of control accounts. 154,000 569,000 956,000 196,000 178,000 189,000 2,450,000 4,563,000 3,140,000 1,367,000 1,994,000 352,000 68,000 104,000 169,000 234,000 62,000 138,000 231,000 (6 Marks) (6 Marks) (3 Marks)