Balance and close off the accounts:

1. Trading Stock Account
2. Creditors Control Account
3. Sales Account

Balances and totals on 1 April 2023:

| Account | Amount |
|--------------------|----------|
| Trading Stock | R 83,000 |
| Debtor Control | R 15,000 |
| Creditor Control | R 22,000 |
| Sales | R 120,000|
| Cost of Sales | R 750,000|

Totals from Journal on 30 April 2023:

A. Cash Receipts Journal

| Bank | Sales | Cost of Sales | Discount Allowed | Debtors Control |
|---------|---------|---------------|------------------|-----------------|
| R 100,800 | R 92,000 | R 57,500 | R 700 | R 8,800 |

B. Cash Payment Journal

| Bank | Trading Stock | Discount Received | Creditors Control | Wages |
|--------|---------------|-------------------|-------------------|--------|
| R 74,200 | R 30,400 | R 1,600 | ? | R 22,200 |

C. Petty Cash Journal

| Petty Cash | Trading Stock | Debtors Control | Stationery |
|------------|---------------|-----------------|------------|
| R 1,750 | R 1,200 | R 350 | R 200 |

Let's close off the accounts one-by-one based on the given information. Here are the detailed steps for each account:

### 2.1.1 Trading Stock Account

1. Opening Balance (1 April 2023): R 83,000
2. Add Purchases from Cash Payment Journal (30 April 2023): R 30,400
3. Add Purchases from Petty Cash Journal (30 April 2023): R 1,200
4. Less Cost of Sales from Cash Receipts Journal (30 April 2023): R 57,500

[tex]\[ \text{Trading Stock Account Closing Balance} = \text{Opening Balance} + \text{Purchases (Cash)} + \text{Purchases (Petty Cash)} - \text{Cost of Sales} \][/tex]

[tex]\[ \mathrm{Trading\ Stock\ Account\ Closing\ Balance} = 83,000 + 30,400 + 1,200 - 57,500 \][/tex]

[tex]\[ \mathrm{Trading\ Stock\ Account\ Closing\ Balance} = 57,100 \][/tex]

### 2.1.2 Creditors Control Account

1. Opening Balance (1 April 2023): R 22,000
2. Add Purchases from Cash Payment Journal (30 April 2023): R 30,400
3. Add Purchases from Petty Cash Journal (30 April 2023): R 1,200
4. Less Payments made to Creditors (Cash Payment Journal): R 74,200

[tex]\[ \text{Creditors Control Account Closing Balance} = \text{Opening Balance} + \text{Purchases (Cash)} + \text{Purchases (Petty Cash)} - \text{Payments to Creditors} \][/tex]

[tex]\[ \mathrm{Creditors\ Control\ Account\ Closing\ Balance} = 22,000 + 30,400 + 1,200 - 74,200 \][/tex]

[tex]\[ \mathrm{Creditors\ Control\ Account\ Closing\ Balance} = -20,600 \][/tex]

### 2.1.3 Sales Account

1. Opening Balance (1 April 2023): R 120,000
2. Add Sales from Cash Receipts Journal (30 April 2023): R 92,000

[tex]\[ \text{Sales Account Closing Balance} = \text{Opening Balance} + \text{Cash Sales}\][/tex]

[tex]\[ \mathrm{Sales\ Account\ Closing\ Balance} = 120,000 + 92,000 \][/tex]

[tex]\[ \mathrm{Sales\ Account\ Closing\ Balance} = 212,000 \][/tex]

### Summary:
- Trading Stock Account Closing Balance: R 57,100
- Creditors Control Account Closing Balance: R -20,600
- Sales Account Closing Balance: R 212,000