(a) Define a Trial Balance and state TWO purposes it serves in the accounting process. (4 marks) (b) The following balances were extracted from the books of Adaeze Traders as at 31 March 2024: Capital: N180,000; Drawings: N12,000; Sales: N320,000; Purchases: N195,000; Returns Inwards: N8,500; Returns Outwards: N6,200; Carriage Inwards: N3,400; Carriage Outwards: N2,800; Rent and Rates: N14,000; Salaries and Wages: N38,000; Motor Vehicle (Cost): N85,000; Provision for Depreciation on Motor Vehicle: N17,000; Trade Receivables: N42,600; Trade Payables: N28,900; Cash at Bank: N19,300; Cash in Hand: N4,700; Discount Allowed: N3,200; Discount Received: N2,900; Opening Stock: N26,500; 10% Loan (repayable 2027): N50,000; Loan Interest Accrued: N5,000; General Expenses: N7,500; Bad Debts: N2,200; Provision for Bad Debts: N1,200; Equipment at Cost: N60,000; Accumulated Depreciation on Equipment: N12,000. Required: Prepare a properly balanced Trial Balance for Adaeze Traders as at 31 March 2024. (11 marks)