You have been provided with the following balances for Millers Traders, a sole propriety, for the month of September 2022. Extract of balances of Millers Traders as at September 2022: R Capital 69 232 Office equipment 17 308 Drawings 3 460 Sales 121 154 Plant and Machinery 189 232 Repairs and Maintenance 6 000 Cost of sales 33 230 Trading inventory 92 310 Trade receivables 27 114 Salaries and wages 20 770 Bank overdraft 7 500 Petty cash 1 154 SARS (payable) 19 616 Long term loan 173 076 Required: a) Use the information provided above to prepare trial balance for Millers Traders as at September 2022. (14 Marks) b) On 30 September 2022, Millers Traders received a creditors statement from Merry Traders, a creditor. The balance in the creditors ledger of Millers Traders was R 17 546 (credit). The statement received from Merry Traders showed a debit balance of R 29 200. The following discrepancies were discovered: Purchases returns of R1 154 was been debited in the creditors ledger of Millers Traders. The statement received showed no such records. ANNEXURE H-FORMATIVE ASSESSMENT 2 81 HACP130-1-JULY-DEC2022-FA2-GT-V2-15072022 Cheque number C1OO, dated 5 September 2022, amounting R14 192 was debited in the creditors ledger of Millers Traders but did not appear on the creditors statement. Invoice number IV 187 dated 20 September 022, amounting to R6 576, was entered incorrectly into the statement received from Merry Traders as R8 654. Invoice number IV 200 dated 26 September 2022 amounting to R5 770 was credited in the creditors ledger of Millers Traders but did not appear in the creditor statement of Merry Traders. Prepare the creditors reconciliation statement of Millers Traders for Merry Traders on September 2022