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 $?