1. a) Explain how an anticipation record can be utilized as a feature of the accounting  blunder remedy measure. (4 imprints)  b) coming up next are extricated balances from Harbhajan's business accounts along  with other data identifying with the business' year end on 30 April 2017.  For reasons unknown, the figure for Capital toward the start of the year has not  been provided, despite the fact that you have been given the year end net benefit figure:  £  Capital as at 1 May 2016 obscure  Apparatus at cost 100,000  Deals Revenue 59,000  Engine Vehicles at cost 50,000  Buys 25,000  Exchange Receivables 13,500  Exchange Payables 12,500  Collected [provision for] deterioration: Machinery 10,000  HM Revenue and Customs: VAT (owing) 7,750  Net Profit as at 30 April 2017 7,105  Collected [provision for] deterioration: Motor Vehicles 5,000  Water and Utilities 4,500  Stock as at 1 May 2016 3,500  Wages and Salaries 3,500  Lease 3,000  Bank (in reserves) 1,800  Buys Returns 1,355  Business Rates 1,250  Terrible Debts discounted 1,150  Deals Returns 1,250  Limits Allowed 950  Money in Hand 760  Drawings 750  Limits Received 550  The Rent figure incorporates £600 identifying with May, June and July 2017.  The Machinery actually must be deteriorated at year end by 10% straight line.  There was neglected Wages and Salaries at year end 30 April 2017 of £800.  Stocktake at year end 30 April 2017 esteemed Inventory at £5,000.  Engine Vehicles need year end devaluation (lessening [reducing] balance