Control Accounts On January 1, 2021, Big Rat a sole trader extracted the following balances from his books.
Sales ledger majority balance $42 680.
Sales ledger minority balance 950
Purchases ledger minority balance 620
Purchases ledger majority balance 28 360
Sales day book total 102 900
Purchases day book total 65 950
Return Inwards 4 120
Return outwards 5 390
Receipts from customers 92 400
Payments to suppliers 75 000
Refunds to customers who overpaid account 300
Returned cheques 1200
Discount allowed 2800
Discount Received 4 200
Sales ledger balance set off in purchases ledger 200

Balances on January 31 2021:
Sales ledger debit balance ?
Sales ledger credit balance 390
Purchases ledger debit balance 700
Purchases ledger credit balance ?

(1) You are to use the above balances and prepare :
a. The Total debtors / sales ledger control account.
b. The Total creditors/ purchases ledger control account.