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Rojal Mafi prepare the following information in order to produce end of year figures for his account:

Items below
Sales ledger balance, January 1.2018 Debit SSP 25,260
Credit SSP 540
Purchase Ledger balance, January 1.2018 Debit SSP 350
Credit SSP 32,130
Total receipts from customers SSP 392,690
Total payment to suppliers SSP 308,160
Purchases on credit SSP 321,100
Sales on credit SSP 412,500
Discount allowed SSP 3,220
Discount received SSP 4,660
Return inwards SSP 2,100
Return outward SSP 1,500
Bad debts written off SSP 2,800
Contra settlement SSP 500
Sales ledger balances, December 31.2018 Debit SSP?
Credit SSP 360
Purchases ledger balances, December 31.2018 SSP 230
Credit SSP?
Required:
1. Sales ledger control account
2.purchases ledger control account
Answer it please with clear steps by showing working note before final answers in the table for each account please

Where is the answer please