Control accounts — practice question

Ayesha trades as a business and keeps a complete set of accounting records, then prepares control accounts at the end of every month. She supplied the following figures for August 2021. On 1 August Sales ledger control account debit balance $9800 Sales ledger control account credit balance $420 Purchases ledger control account credit balance $7700 Monthly totals Credit sales $88 850 Credit purchases $55 400 Cash purchases $1860 Receipts from customers $82 100 Payments to credit suppliers $50 600 Discount received $600 Discount allowed $900 Irrecoverable debt written off $300 Provision for doubtful debts $450 Sales returns $2400 Interest charged to customer on overdue account $90 Contra between sales ledger and purchases ledger $2920 The sales ledger control account credit balance brought down on 1 September 2021 was $350.