2 The following balances were extracted from the books of VE Enterprise on 31 December 2021. Particular RM RM Capital 50,000 Motor vehicles 90,000 Fixtures & fittings 48,500 Inventory as at 1 January 2021 32,200 Allowance for doubtful debts 500 Accumulated depreciations as at 1 January 2021: Motor vehicles 16,000 Fixtures & fittings 10,400 3% fixed deposit 30,000 4% bank loan 50,000 Sales 199,070 Purchases 73,500 Sales returns 2,050 Purchases returns 2,120 Discount allowed 2,550 Discount received 2,830 Account receivables 37,700 Account payables 48,650 Carriage inwards 3,570 Interest received 450 Commission received 2,600 Salaries 16,100 Electricity bills 5,400 Custom duty on purchases 3,000 Insurances 450 Maintenance expe