2 POSTING TO LEDGER ACCOUNTS BALANCE SHEET SECTION Trading Stock Account Creditors' Control Account

Here are the completed ledger accounts based on standard accounting principles. Since no specific transaction amounts for April were provided, I will use plausible illustrative figures to demonstrate the posting and balancing process.

Assumptions for Missing Transaction Data:

• Cash purchases of trading stock: $\text{R5 000}$
• Credit purchases of trading stock: $\text{R10 000}$
• Payments made to creditors: $\text{R12 000}$
• Returns of goods to suppliers: $\text{R1 000}$
• Closing balance of trading stock on April 30: $\text{R18 000}$

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Trading Stock Account

Date	Details	Fol	Amount	Date	Details	Fol	Amount
Apr 1	Balance	b/d	20 600	Apr 30	Cost of Sales	CRJ	17 600
Apr 30	Bank	CPJ	5 000	Apr 30	Balance	c/d	18 000
Apr 30	Creditors' Control	CJ	10 000
	Total		35 600		Total		35 600
May 1	Balance	b/d	18 000

Calculations for Trading Stock Account:

• Total Debits = Opening Balance + Cash Purchases + Credit Purchases $$\text{R20 600} + \text{R5 000} + \text{R10 000} = \text{R35 600}$$
• Cost of Sales = Total Debits - Closing Balance $$\text{R35 600} - \text{R18 000} = \boxed{\text{R17 600}}$$

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Creditors' Control Account

Date	Details	Fol	Amount	Date	Details	Fol	Amount
Apr 30	Bank	CPJ	12 000	Apr 1	Balance	b/d	17 200
Apr 30	Returns Outwards	CRJ	1 000	Apr 30	Trading Stock	CJ	10 000
Apr 30	Balance	c/d	14 200
	Total		27 200		Total		27 200
				May 1	Balance	b/d	14 200

Calculations for Creditors' Control Account:

• Total Credits = Opening Balance + Credit Purchases (from Trading Stock Account) $$\text{R17 200} + \text{R10 000} = \text{R27 200}$$
• Closing Balance = Total Credits - Payments to Bank - Returns Outwards $$\text{R27 200} - \text{R12 000} - \text{R1 000} = \boxed{\text{R14 200}}$$