Johan's trial balance at 30 September 2022 is as shown below: Capital at 1 October 2021 Stock at 1 October 2021 Accounts receivable Accounts payable and accruals Bank Sales Returns inward Purchases Carriage inwards Wages Rent Stationery Travel Telephone General expenses Drawings Dr RM 12,560 12,880 4,754 375 72,674 974 4,684 3,200 382 749 853 753 12,500 127,338 Cr RM 30,217 6,561 90,560 127,338 The value of Johan's stock at 30 September 2022 was RM11,875. Johan has discovered the following errors in the postings: An invoice for carriage inwards was posted to the returns inwards account. The invoice was for RM264. A credit sale invoice for RM560 was posted as RM650. The telephone bill for the three months to 30 September 2022 which was received after the year end, has not been included. The bill is for RM297. Required: a. Indicate which of the balances in the Trial Balance will be changed by the correction of the errors, and calculate the corrected balances. (6 marks) b. Based on the corrected Trial Balance, calculate: 1. the Gross Profit and the Net Profit for the year to 30 September 2022. (7 marks) il the capital balance at 30 September 2022. (2 marks)