The following balances are available from the books of Frema, a sole trader:
Balances as at 1st July, 2009: - Dr. Balances in the sales ledger 314,600 - Dr. Balances in purchases ledger 3,500 - Cr. Balances in sales ledger 4,700 - Cr. Balances in purchases ledger 422,800
The following transactions took place in the month of July, 2009: - Credit sales 198,900 - Credit purchases 164,800 - Returns inwards 11,700 - Returns outwards 9,600 - Cash receipts from debtors 175,500 - Cash paid to creditors 202,400 - Discount allowed 7,300 - Discount received 6,200 - Carriage charged to debtors 4,900 - Bad debts written off 1,000 - Debtors cheques dishonoured 11,600
Balances on 31st July, 2009: - Debit balances in purchases ledger 2,800 - Credit balances in sales ledger 1,900
Required: Show the control accounts in the general ledger.