5(a) If the two sides of a Trial Balance agree, does this absolutely prove that the books are Le caroer in every respect? Give reasons for your answer. (b) Criticise and correct (if necessary) the following Trial Balance of Akoka Enterprises as at June 30. 20X2. N'000 17,900 N000 2,100 7,450 46,200 78,050 12,410 400 Capital Motorcar Inventory, 1/7/20X1 Purchases Sales Wages & Salaries Electricity Equipment Carriage outwards Returns inwards Returns outwards Provision for doubtful debts Discounts allowed Discounts received Rents, rates and insurance Furniture & fittings 6,400 460 210 580 700 560 400 2,230 2,950 116 Foundation of Accounting: An IFRS Approach Error Correction And Control Accounts Cash in hand Trade payable Trade receivables Bank overdraft 220 9,850 27,840 1,950 N109.430 N109,430