(a) Three Sons Trading operates a clothing business located in Alor Setar. The following is the unbalanced trial balance as at 31 December 2020: Three Sons Trading Trial Balance as at 31 December 2020 Debit (RM) Credit (RM) 5% Loan from Lestari Bank 500,000 Purchases and Sales 600,000 880,000 Returns 3,500 5,000 Discounts 20,000 12,000 Beginning inventory 350,000 Cash 89,500 Bank overdraft 5,000 Drawings and Capital 12,000 1,000,000 Carriage inwards 22,000 Debtors and Creditors 470,000 293,000 Commissions 30,000 20,000 Allowance for doubtful debts 30,000 Bad debts 26,000 Salaries and wages 65,000 General expenses 27,000 Insurance 25,000 Rental 35,000 Interest on loan 20,000 Utilities 27,000 1,822,000 2,745,000 In addition, there are several issues were found during preparation of financial statements. Hence, the adjustments of following items are required. (1) Inventory as at 31 December 2020 reveals that RM400,000 remained unsold. (2) The company has kept a fixed asset register of business non-current assets on 1 January 2020 as follows: Accumulated Non-current assets Cost (RM) depreciation (RM) Motor vehicles 798,000 295,000 Machinery 545,000 125,000 Depreciation is to be provided in full year basis for motor vehicles at 15 percent per annum on cost and machinery at 10 percent per annum on written down value