State five items that cause a difference between the cash book balances and the bank statement balances.

a) Sales ledger control accounts balances

The sales ledger control accounts extracted from the trial balance, with their balances, are:

Sales Returns: $12,000$ debit balance
Discounts Allowed: $6,000$ debit balance
Debtors Control: $75,000$ debit balance

b) Purchase ledger control accounts balances

The purchase ledger control accounts extracted from the trial balance, with their balances, are:

Purchase Returns: $18,000$ credit balance
Discounts Received: $9,000$ credit balance
Creditors Control: $42,000$ credit balance

Step 1: Identify accounts relating to the sales ledger (debtors/customers side). These include contra entries affecting customer accounts: sales returns and discounts allowed (both debits), plus the control account itself (debtors control, debit).

Step 2: Identify accounts relating to the purchase ledger (creditors/suppliers side). These include contra entries affecting supplier accounts: purchase returns and discounts received (both credits), plus the control account itself (creditors control, credit).

Step 3: State balances directly from the trial balance table provided, retaining debit/credit nature and units in dollars.

Sales ledger: Sales Returns $12,000$ Dr, Discounts Allowed $6,000$ Dr, Debtors Control $75,000$ Dr

Purchase ledger: Purchase Returns $18,000$ Cr, Discounts Received $9,000$ Cr, Creditors Control $42,000$ Cr