B. The ledger of Sun Ltd included the following ledger balances: 1 Jan 2020 $ Commission Income: Owing 50,000 31 Dec 2020 $ 17,000 Heating and Oil Expense: Prepayments Owing 34,000 42,000 15,000 41,080 During the year ended 31 December 2020 the following transactions had been carried out: $ Commission received by cheque 250,000 Heating and Oil paid by cheque 415,000 REQUIRED: Calculate the following for the year ended 31 December 2020: (a) Commission Income (b) Heating and Oil Expense [4 marks] [6 marks] [Show all the necessary workings to support your final answers]