Using the following information, please calculate the balances for $\frac{A}{R}$ and $\frac{A}{P}$

control accounts. Hint: Control accounts are the general ledger accounts and you can

show them here in $"$T$-$account" format.

Beg. A$/$R control account balance $$340,000$ Beg. A$/$P control account balance $$97,000$

Sales Journal had total sales of $$161,000,$ Purchases Journal had purchases of $$54,000$

Cash Receipts Journal has A$/$R total of $$141,000$

Cash Disbursements Journal has A$/$P total of $$47,000$