You are the manager in charge of the audit of Marfo Ltd, a company which manufacture biscuit and confectionery. You wish to employ a junior manager of staff to audit the trade creditors, accruals and provision as shown in the balance sheet at the year end and are in the process of preparing audit programme which clearly explain the purpose and the extent of the work at each stage of the audit. The draft figures for creditors: amount falling due within one year as of 31st December 2018 (with 2017 comparative figures) are as follows 31st December 2018 2017 GH GH Trade creditors 261,521 177,625 Sundry Accruals 21,162 18,177 Provisions: Legal actions 40,000 - Factory Repairs 72,000 62,000 394,683 257,802 Note 1. Legal action provision relates to a legal action brought by a competitor who claims Their manufacturing process has been copied. Note 2. Factory repairs provision was first set up in 2017 and relates to sum required to be Spent on urgent repairs to the factory foundation and structural steelwork (GH58,500 was spent during the tear ending 31st December 2017) Required: For Marfo Ltd, set out (with an explanation of the purpose of each stage outline programme for the audit of: a) Trade creditors b) Sundry accruals c)provisions