4. The following is the trial balance of Jackie Chong Trading as at 31 March 20X3. Prepare a set of financial statements for the year ended 31 March 20X3. Trial Balance as at 31 March 20X3 Particulars Debit (RM) Credit (RM) Inventory on 1 April 20X2 17,600 Purchases and sales 69,185 91,920 Carriage outwards 1,570 Returns outwards 640 Wages and salaries 10,240 Rent and rates 3,015 Delivery expenses 624 Discount allowed and received 216 88 Insurance General expenses 318 Premises 20,000 Trade receivables and payables 14,320 8,160 Furniture and fittings 2,850 Cash at bank 2,970 Cash in hand 675 Drawings 7,620 Capital 50.800 151,608 151,608 405 Inventory as at 31 March 20X3 was RM10,700