Ravilero Ltd uses the periodic inventory system and has control accounts and subsidiary ledgers for trade receivables and payables. The general ledger control account balances at 1 June 2016 were:

Accounts receivable control Accounts payable control

$116 480 136 600

The following transactions took place during June:

Credit inventory sales for the month Cash inventory purchases for the month Credit inventory purchases for the month Cash payments to creditors for the month Discount received for the month Discount allowed for the month Cash receipts from customers for the month Cash inventory sales for the month Jun. 8: Goods (unpaid) returned by customer        11: Bill payable accepted by creditor in respect of balance of account        16: Goods (paid for) returned to supplier and received cash        21: Offset of accounts receivable and payable recorded        23: Goods (paid for) returned by customer and they were given cash        28: Goods (unpaid) returned to supplier

$152 800 110 400 77 400 152000 3 600 2 800 155 400 11 200 11 100 3 290 8 500 11 200 7900 10 400

Required

Prepare the accounts receivable control and accounts payable control ledger accounts for the month of June 2016.