4. The following is the trial balance of Aladin Brothers as at 30 April 20X4. Prepare a set of financial statements for the year ended 30 April 20X4. Trial Balance as at 30 April 20X4 Particulars Debit (RM) Credit (RM) Inventory on 1 May 20X3 17,600 Purchases and sales Carriage outwards Return outwards Wages and salaries 69,185 91,920 1,570 640 10,240 Rent and rates 3,015 Delivery expenses 624 Discount allowed and received 216 88 Insurance 405 General expenses 318 Office premises 20,000 Trade receivables and payables 14,320 8,160 Fixtures and fittings 2,850 Cash at bank 2,970 Cash in hand 675 Drawings 7,620 Capital 50,800 151,608 151,608 Inventory as at 30 April 20X4 was RM9,500