Jamal is a trader. He does not maintain a full set of accounting records. All money received is banked and all payments are made by credit transfer.

Jamal provided the following information:
                                                                                                                                      $
On 1 October 20–3:

Balance at bank ..............................................................................                    11,440
Trade receivables  ...............................................................................                 3,166
Trade payables  ....................................................................................                 4,095

During the year ended 30 September 20–4:

Receipts from credit customers  .....................................................                   34,125
Cash sales  ....................................................................................                         19,420
Payments to credit suppliers  .............................................                                     ?
Credit purchases  .............................................................................                    49,420
Credit sales  .............................................................................                                   ?
Irrecoverable debts  .............................................................................                    134
Discount allowed to credit customers  ...................................................               875
Discount received from credit suppliers  ..................................................         1,452
Returns from credit customers  ..........................................................                 2,066
Purchase of non-current assets  .....................................................                     12,600
Operating expenses  .............................................................................                     ?

 On 30 September 20–4:

Bank overdraft  .............................................................................                          1,340
Trade receivables  .............................................................................                     3,256
Trade payables  .............................................................................                          5,115

a. Prepare a total trade receivables account to calculate the credit sales.
b. Prepare a total trade payables account to calculate the payments to credit suppliers.
c. Prepare a bank account to calculate the operating expenses paid.