uesion $9$:

IAS $2$

IAS $8$

IAS $10$

IAS $12$

control accounts.

The following transactions twok place decemer $23$

credic sales

cash sales

credict purchases

returns outwards

discounts receired

discounts allorred contras

customer cheques dishonoured

they have recorded the following in its trade receivables account t trade payables control account

$\backslash$table$[[$Trade receivabu,$31$ docenber $23,30,$noventoor$],[$conbrol account,$127600,123,500,],[$Trade paxable,$54,200,84,250.,]]$

$$ Prepare in t format trade rocelvable acoumt $+$ callculate cash recelred fror custoners and prepare in $T$ formott trade payoibles aciount t cash paid to suppilers.

$285,000$

$64,000$

$123,000$

$26,000$

$13,500$

$24,800$

$48,000$

$2700$