The following information has been extracted from the records of Busybody Enterprise; a company that operates the manual system of accounting as at 31st December 2021. (5 marks) [Total: 15 marks] Busybody Enterprise Trial Balance as at 31st December 2021 Property Plant & Equipment Inventories Trade Receivables (Note 1) Cash & Cash Equivalents Stated Capital Income Surplus 8% Long Term Loan Trade Payables Tax Liability Bank Overdraft Additional Notes: GH 300,000 11,000 150,000 800 461,800 GH 300,000 10,000 8,000 129,000 13,000 1,800 461,800 1. An adjustment would have to be made to Busybody Enterprises total trade receivables for the year ended December 31st 2020 which is reported at GHS 150,000. Busybody Enterprise has a generous cash discount policy of 5% for customers paying within 15 days of the invoice date and past experience has shown that 60% of customers often take advantage of this. Required: i. Assuming there are no other adjustments which affect receivables, calculate the receivables figure which should be on the Statement of Financial Position? (3 marks) ii. Describe as precisely as possible how the above extract balances from the records of Busybody Enterprise would be recorded in the Tally ERP 9 accounting system