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. Additional Notes: 1. An adjustment would have to be made to Busybody Enterprise's total trade receivables for the year ended December 31st2020 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) 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. (12 marks)