Required: Draft the remittance advice that Heathrow Dealers would have sent to D de Kc 28 February 2022. Test the correctness of the remittance advice by referring to the ba of and movements on the creditors account in the creditors ledger of Heathrow Dealers. (Show all calculations correct to TWO decimals.) Question 2 [31] The following information relates to Merlot Traders. The business makes use of a m accounting system: Balances on 30 April 2021 After all the ledgers of Merlot Traders had been prepared, the following differences errors were depicted: 1. The total of the sales return column in the debtors allowances journal (R1200 posted to the debit side of the trade receivables account. 2. A credit note issued for R100 had not been recorded at all. 3. A settlement discount granted to a debtor was erroneously credited to a crec account in the general journal and posted as such. The VAT inclusive amount discount was R228. 4. The trade receivables column in the cash receipts journal was overcast by R35 5. A credit note received for R700 (including VAT) was erroneously journalised posted as an original invoice. 6. A debtor's individual balance of R2 000 was transferred to their account creditors' ledger. The entry was correctly made in the subsidiary journals ledgers, but in the general ledger the trade receivables account was debited the trade payables account was credited with R2 000 . 7. The total of R512 on an original invoice was posted to the creditor's indi account in the creditors' ledger as R521. 8. A duplicate credit invoice displaying a VAT amount of R420 (only standard goods were sold), was erroneously entered into the creditors journal instead debtors journal and posted as such. 9. An original credit note totalling R1000 was correctly entered into the cre allowances journal, but when posting the entry to the creditor's individual ac the bookkeeper entered an incorrect amount of R100