Prepare the sales ledger control account and the purchases ledger control account for the half-year to 31 December 2012.

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Sales ledger balances, 1 July 2012 - Debit - Credit Purchases ledger balances, 1 July 2012 - Debit - Credit Activities during the half-year to 31 December 2012: Payments to trade accounts payable Cheques from credit customers Purchases on credit Sales on credit Bad debts written off Discounts allowed Discounts received Returns inwards Returns outwards 20,040 56 12 14,860 93,685 119,930 95,580 124,600 204 3,480 2,850 1,063 240 Sales ledger credit balances at 31 December 2012 Purchases ledger debit balances at 31 December 2012 During the half-year, debit balances in the sales ledger, amounting to 438, were transferred to the purchases ledger. 37 26