Reconciliation

I couldn’t find the answer after several attempts, the answers for receivable are 26,567 and payable are 24,200, but how?

Prepare Receivables and Payables accounts from the information given below:

$
Jan 1 Debit balance from Receivables account 9,119
Credit balance from Receivables account 78
Debit balance from Payables account 75
Credit balance from Payables account 8,776

Totals for the year:
Sales 41,876
Purchases 37,905
Irrecoverable debts 608
Dishonoured cheques 106
Discount received 586
Cash received 22,832
Cash paid 20,600
Purchase returns 754
Sales returns 635
Contra 500

Dec 31 Debit balance from Receivables account $?
Credit balance from Receivables account $119
Debit balance from Payables account $34
Credit balance from Payables account $?