Prepare the Total Debtors Account and the Total Creditors Account for the month of April 2005.

Here are the Total Debtors Account and the Total Creditors Account for the month of April 2005.

Total Debtors Account

$$\begin{array}{|l|l|r|l|l|r|} \hline \textbf{Date} & \textbf{Particulars} & \textbf{Amount (\$)} & \textbf{Date} & \textbf{Particulars} & \textbf{Amount (\$)} \\ \hline \text{Apr 1} & \text{Balance b/d} & 15,280 & \text{Apr 1} & \text{Balance b/d} & 760 \\ \text{Apr 30} & \text{Sales} & 12,670 & \text{Apr 30} & \text{Bank (Cash received)} & 9,830 \\ \text{Apr 30} & \text{Bank (Cash refund)} & 240 & \text{Apr 30} & \text{Discounts Allowed} & 530 \\ & & & \text{Apr 30} & \text{Returns Inwards} & 1,050 \\ & & & \text{Apr 30} & \text{Bad Debts} & 1,400 \\ & & & \text{Apr 30} & \text{Creditors Control (Contra)} & 960 \\ & & & \text{Apr 30} & \text{Balance c/d} & 13,660 \\ \hline & \textbf{Total} & \textbf{28,190} & & \textbf{Total} & \textbf{28,190} \\ \hline \text{May 1} & \text{Balance b/d} & 13,660 & & & \\ \hline \end{array}$$

Total Creditors Account

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

The final balances are:

• Total Debtors Account closing debit balance: \boxed{\text{\13,660}}$
• Total Creditors Account closing credit balance: \boxed{\text{\10,565}}$
• Total Creditors Account closing debit balance: \boxed{\text{\250}}$