a) At the beginning of the year, as of 1 January 2021, Megah Kayangan Sdn. Bhd. (MKSB) owned assets amounting to RM125,000 and the owner's equity of RM100,000. During the year, its assets increased by RM30,000 and its liability decreased by RM12,000. The company is closed its accounts on 31 December 2021. i. Calculate the total liabilities of MKSB at the beginning of the year (1 January 2021). (2 marks) ii. Calculate how much is the MKSB owner's equity at the end of the year (31 December 2021). (2 marks) b) The following are the year-end balances in Pak Mat Grocery Shop's ledgers: Based on the ledger above, prepare the Trial Balance for Pak Mat Grocery Shop. (5 marks) c) Question i, ii and iii are related to the information below: i. Calculate the value of X. (1 mark) ii. Calculate the value of Y. (1 mark) iii. Calculate the value of Z. (1 mark) d) Based on the information below, calculate the total depreciation of fixed assets (current year) owned by Rona Bakery. (6 marks) e) Indicate with an " X " whether each item is an asset, liability, owner's equity, revenue, or expense account. There is only one correct answer for each item. (0 marks) (Total: 23 Marks) Question 2 Below are the transactions that Selamat Sdn. Bhd. (SSB) incurred during the month of January 2021. Write in the appropriate boxes the title of the accounts to be debited and credited (20 Marks) Active Wear Sdn. Bhd. (AWSB) is a sportswear wholesaler located in Bandar Cergas, Bangi. In January 2021, the balances and business activities are as follows: Based on the information given above, you are required to enter them up in the Sales Journal, Purchase Journal, Return Inwards, Return Outwards Journal, and General Journal. Question 4 The Trial Balance of Sunbright Enterprise, a sole proprietorship on 31 December 2021 is as follows: Trial Balance as at 31 December 2021 You are given the following additional information: 1. Inventory in hand on 31 December 2021 was RM 25,000 . 2. The salaries amounted to RM5,000 and are still unpaid. 3. The rental deposit of the new branch for January and February next year amounted to RM20,000 and has been paid in advance. 4. The depreciation for motor vehicles is calculated based on 20% using the straight-line method while the equipment is depreciated based on 15% using the reducing balance method. (Note: For the depreciation, please round up your answer to the nearest integer number). Required: a) Prepare the Statement of Comprehensive Income (Income Statement) for Sunbright Enterprise for the year ended 31 December 2020. (20 marks) b) Draw up the Statement of Financial Position (Balance Sheet) as at 31 December 2020 for Sunbright Enterprise. (17 marks)