Present it in ledger format

Here is the Sales Ledger Control Account presented in ledger format:

Sales Ledger Control Account

$$\begin{align*} \textbf{Date} && \textbf{Particulars} && \textbf{Amount (\$)} && \textbf{Date} && \textbf{Particulars} && \textbf{Amount (\$)} \\ \text{2011 May 1} && \text{Balance b/d} && 27,640 && \text{2011 May 1} && \text{Balance b/d} && 545 \\ \text{2011 May 31} && \text{Sales} && 109,650 && \text{2011 May 31} && \text{Returns Inwards} && 2,220 \\ \text{2011 May 31} && \text{Balance c/d (Credit)} && 800 && \text{2011 May 31} && \text{Bank} && 98,770 \\ &&&&&& \text{2011 May 31} && \text{Discounts Allowed} && 3,150 \\ &&&&&& \text{2011 May 31} && \text{Contra (Purchase Ledger)} && 2,624 \\ &&&&&& \text{2011 May 31} && \text{Balance c/d (Debit)} && 30,781 \\ \cline{3-3} \cline{6-6} &&& \textbf{Total} && \textbf{138,090} &&& \textbf{Total} && \textbf{138,090} \\ \text{2011 Jun 1} && \text{Balance b/d} && 30,781 && \text{2011 Jun 1} && \text{Balance b/d} && 800 \\ \end{align*}$$

The debit balance carried down at 31 May 2011 is $\boxed{\text{30,781}}$.