Please help with this question.

The following information was obtained from the books: 01-Jul-19 Debtors $ 9.506 Creditors $ 2.580 31-Jul-19 Credit salees $ 20.345 *Credit purchases at list price $ 7.200 *Purchases returns at list pice $ 200 sales returns $ 120 Cash and cheques received from debtos $ 19.580 customers's cheques dishonoured $ 250 customers's cheques paid to suppliers $ 5.170 discount received $ 190 discount allowed $ 210 interest charged to customers on overdue accounts $ 70 bad debts written off $ 155 balance in the sales ledger set off against balance in the purchases le $ 350 cash refunds from suppliers for overpayments $ 60 debit balances in purchases ledger $ 40 credit balances in sales ledger $ 64 *All purchases and purchases returns were subject to a trade discount of 10% of list price. 1/ Selec the appropriate balancesand prepae the purchases leedger control account for the month of March. No other account is required. 2/ Identify two advantages of preparing control accounts