Prepare creditors account

Here is the Total Creditors Account for the month of April 2005:

Total Creditors Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \textbf{Date} & \textbf{Particulars} & \textbf{Amount (\$)} & \textbf{Date} & \textbf{Particulars} & \textbf{Amount (\$)} \\ \hline \text{Apr 30} & \text{Bank (Payments)} & 19,830 & \text{Apr 1} & \text{Balance b/d} & 8,350 \\ \text{Apr 30} & \text{Returns Outwards} & 720 & \text{Apr 30} & \text{Purchases} & 24,910 \\ \text{Apr 30} & \text{Discounts Received} & 960 & \text{Apr 30} & \text{Interest} & 25 \\ \text{Apr 30} & \text{Debtors Control (Contra)} & 960 & & & \\ \text{Apr 30} & \text{Balance c/d (Debit)} & 250 & & & \\ \text{Apr 30} & \text{Balance c/d (Credit)} & 10,565 & & & \\ \hline & \textbf{Total} & \textbf{33,285} & & \textbf{Total} & \textbf{33,285} \\ \hline \text{May 1} & \text{Balance b/d (Debit)} & 250 & \text{May 1} & \text{Balance b/d (Credit)} & 10,565 \\ \hline \end{array}$$

The closing balances for the Total Creditors Account are:

• Credit balance: \boxed{\text{\10,565}}$
• Debit balance: \boxed{\text{\250}}$