FOUR [20] Mega Store (Pty) Ltd has a wholesale section that conducts some of their business on credit. Transactions are first recorded in specialised journals and the general journal on a real time basis. The accounting department uses clerks to post transactions recorded in the journals into Debtors accounts and Creditors' accounts in the subsidiary ledgers on a daily basis. Transactions from the journals are posted into the Debtors' Control account and the Creditor's Control account in the general ledger on a monthly basis. The following information was extracted from the accounting records of Mega Store (Pty) Ltd on 31 December 2021. Sales journal Purchases journal Sales returns journal Purchases returns journal R 78 102 50 652 8 640 4 356 Cash receipts journal: Debtors control column 85 680 Settlement discount granted column 15 120 Sales column 149 778 Cash payments journal: Purchases column Debtors control column Creditors control column Settlement discount received column 88 506 10 638 81 720 11934 General Journal: (Sundry entries) Debtors control: Debits: Sale of Vehicle Credits: Credit losses Creditors control: Debits: Credits: Purchased Equipment General Ledger: Balances at 1 January 2021- 12 186 1860 NIL 9594 Debtors control account: debit balance : credit balance Creditors control account: credit balance (only) Additional Information: 121 140 2736 82 116 The following has not been taken into account in arriving at the figures above: 1. An amount of R5 202 owing by a debtor, F Skelm, must be written off as irrecoverable. 2. The allowances for credit losses must be increased by R2 250. 3. On 10 December 2021, goods to the value of R6 300 was purchased on credit, but was incorrectly recorded in the sales journal. 4. The credit balances in the debtors' ledger at 1 January 2021 must be transferred to the creditors control account. Required: Prepare the following as they would appear in the general ledger of Mega Store (Pty) Ltd for the year ended 31 December 2021: 4.1 Debtors control account 4.2 Creditors control account. NB: The accounts must be properly balanced or closed off. Each entry in the ledger account must reflect the contra account. - Folio numbers may be omitted. - Record the dates for transactions. - Marks will be deducted for recording entries that are unrelated to the control accounts. (11) (9)