The following information related to Jobs Wills Ltd for the year ended September 30, 2022. Details Interest charged on Debtors Carriage charged to Debtors Cash Purchases Return Inwards Bad Debts Written off Cheques payments to Suppliers Cash Sales Purchases Return Credit Sales Transfer of debit in Sales Ledger to Purchases Ledger Cheques received from Debtor Debit Balance in Purchases Ledger at 30th September 2022 Credit balances in Sales Ledger at 30 September 2022 Provision for doubtful Debt Balances in the Books of Wills at October 1, 2021: Sales Ledger Debit Sales Ledger Credit Purchases Ledger: Debit Balance Credit balance $ 32,600 329,000 1,2735,000 193,800 85,300 6,432,000 7,632,100 122,200 13,284,500 285,000 14,482,000 563,000 215,400 450,000 4,362,800 124,000 32,400 2,469,500 You are required to: (a) Prepare the Purchases Control Account and the Sales Control Account as they would appear in the BOOKS of Wills for the year ended 30th September 2022 (20 MARKS) (b) Prepare a Balance Sheet (extract) showing Trade Debtors and Trade Creditors as at 30 September 2022 (10 MARKS)