Please answer the questions.

a. Explain the main purpose of a trial balance. (2 marks) b. Explain the differences between a bad debt and a doubtful debt. Illustrate with the accounting treatment of each. (4 marks) c. State what is meant by the term 'accounting policies'. (2 marks) d. Explain why both a debit entry and a credit entry are used to record each transaction. Give an example of a transaction and the entries required. (4 marks) e. Give three reasons why there may be a difference between the assets listed on the non-current asset register and the physical presence of assets