Khalid is a trader. On 18 April 2019 he was informed that Aiden, a credit customer who owed $600, had ceased trading. Aiden paid Khalid $240 by cheque. The remainder of Aiden's balance was written off as irrecoverable. Khalid maintains a sales ledger control account. The following information is available from his books. Sales ledger balances 1 April 2019 1 May 2019 $ $ Sonia 60 Credit 800 Debit Jing 450 Debit 340 Debit Mark 1200 Debit 2100 Debit Aiden 600 Debit Nil For the month of April 2019 $ Credit sales 3315 Cash sales 970 Bank receipts from credit customers 1930 Dishonoured cheque (included in the bank receipts) 40 Sales returns 75 Refund paid to Sonia by cheque 60 Bad debt 360 Khalid's financial year ends on 30 April. On 1 May 2018 he had a provision for doubtful debts of $120. He decided to maintain the provision at 5% of trade receivables at the end of each year.

1. (a)State the entries Khalid should make in his accounting records.[4]
2. (b)State two reasons for maintaining control accounts. 1 2.....[2]
3. (c)Explain when a contra entry would be used in control accounts.[2]
4. (d)Prepare the sales ledger control account for the month of April 2019. Balance the account and bring down the balance on 1 May 2019.[9]
5. (e)Prepare the provision for doubtful debts account for the year ended 30 April 2019 showing the transfer to the income statement. Balance the account and bring down the balance on 1 May 2019.[3]