1.1 REQUIRED Prepare the general journal entry to record the adjustment. INFORMATION The following balances, amongst others, appeared in the pre-adjustment trial balance of GH Stores on 28 February 2023, the end of the financial year: Debtors control Provision for bad debts The provision for bad debts must be adjusted to 5% of debtors. 1.2 REQUIRED Prepare the correct Creditors Control account (balanced) for March 2023. INFORMATION The following transactions of ABC Traders have been recorded for March 2023: Amount owed to creditors on 01 March 2023 (4 marks) Credit purchases for the month Cash purchases for the month Goods returned to creditors Payments to creditors R40 000 R1 800 (8 marks) R70 000 R88 000 R48 000 R4 000 R80 000 Additional information to record: A creditor's account with a credit balance of R300 in the creditors ledger must be transferred to the account of the same creditor in the debtors ledger. A credit note received from a creditor for a return of goods was not recorded, R400. A payment to a creditor (included in the R80 000 above) was recorded as R5 500 instead of R5 000 in the cash payments journal and posted accordingly. ABC Traders was charged interest for one month at 18% per annum on an overdue account of R3 000.