How is a will written for a person who cannot enumerate his debts because they are invested in trade?

A will is obligatory to clarify rights if there is nothing to prove them. As for the merchant, he can document his debts, assets, and liabilities in accounting ledgers and appoint an accountant. It suffices for him to instruct his heirs to review these ledgers and deliver the rights to their rightful owners, as the entries in ledgers recognized among merchants are considered a valid written acknowledgment.