can you please do it like this

You need explain the role and purpose of control accounts for accounts receivable and accounts payable, and how they differ from suspense accounts. You need to evaluate the differences between control account types and identify them. Then, how control accounts support effective financial management within the organisation. Your line manager has provided you with following information: - The net total of balances in the trial balance, which was extracted from the sales ledger as on December 31,2021 , amounted to 38,930 which did not agree with the balance on the sales ledger control account, 38,400. On checking, the following errors were discovered: 1. The list of account receivables balances in the sales ledger had been overstated by 440 2. The sales day book had been understated by 600 in the sales ledger control account. 3. A refund to a customer had been understated by 390. In the sales ledger control account 4. The sales discount had been omitted by 350. From both ledgers. 5. A sales return of 260 was completely omitted from both ledgers. 6. A balance owing by customer had been written off and debited to bad debts expenses by 120 and didn't record in the sales ledger control account. \begin{tabular}{|c|l|c|c|} \hline Date & \multicolumn{1}{|c|}{ Particular } & Dr. & Cr. \\ \hline 1 & Dr. Suspease account & 200 & \\ \hline & Cr. AR ( overstated decrease ) & & 200 \\ \hline & & & \\ \hline 2 & Dr. Suspease acceunt & 1000 & \\ \hline & Cr. Sales (uaderstated increase) & & 1000 \\ \hline & & & \\ \hline 3 & Dr. AR (uaderstated increase) & 300 & \\ \hline & Cr. Suspense account & & 300 \\ \hline & & & \\ \hline 4 & Dr. Sales discount & 200 & \\ \hline & Cr. AR & & 200 \\ \hline & & & \\ \hline 5 & Dr. Sales returns & 121 & \\ \hline & Cr. AR & & 400 \\ \hline & & & \\ \hline 6 & Dr. Bad debts expenses & & \\ \hline \end{tabular}