a) With examples, explain the following balance sheet elements. Assets Capital Liabilities i) ii) b) Draw a Sales Ledger control Account to record the following details relating to Mutzah traders Limited. (6 marks) Sales ledger debit balance at the beginning of the period Total credit sales for the month Shs 18,940 102,900 Total cheques received from customers Total cash received from customers Total return inwards from customers 2,960 Sales ledger debit balance at the end of the period 33,680 c) Explain four errors that do not affect the balancing of a trial balance 72,840 12,360 (8 marks)