Determining the balance brought down (main) using receivable control account

1.On 1st/06/2019, AAA Co. Ltd accounts receivable control account depicted the following balances $245,400(DR) and $7,200

 During the month of June, the following transactions were recorded in the respective book of accounts


On 30th/06/2019, the receivable control account had a credit balance (minor) of $2,040



Determine the balance brought down (main) using receivable control account


NB: Cash sales is not part of receivable control account hence it is not recorded.

2.On the same date of 1st/06/2019, AAA Co. ltd books of accounts showed the following balances b/f of accounts payable $123,000(DR)

Transactions in the month of June up to 30th 2019


Determine the main balance brought down using the appropriate control account


About the Author - Dr Geoffrey Mbuva(PhD-Finance) is a lecturer of Finance and Accountancy at Kenyatta University, Kenya. He is an enthusiast of teaching and making accounting & research tutorials for his readers.