The following is a trial balance which has been incorrectly drawn up: Trial Balance at 31 January 2019 Capital 1 February 2019 7 845 Drawings 19 500 Inventory 1 February 2019 8 410 Trade debtors 34 517 Furniture and fittings 2 400 Cash in hand 836 Trade creditors 6 890 Sales 127 510 Returns inwards 2438 Discount received 1 419 Business expenses 3 204 Purchases 72 100 107 304 179 765 In addition to the mistakes evident above, the following errors were also discovered: A payment of N$315 made to a creditor had not been posted from the cash book into the purchases ledger. 2 A cheque for N$188 received from a customer had been correctly entered in the cash book but posted to the customer's account as N$180. A purchase of fittings N$407 had been included in the purchases account. The total of the discounts allowed column in the cash book of N$42 had not been posted into the general ledger. 5 A page of the sales day book was correctly totalled as N$675 but carried forward as N$765. Required: (a) Show the journal entries to correct the above errors. [10 marks) (b) Show the trial balance as it would appear after all the errors had been corrected. Show all your workings. [10 marks) Question 3