Account Cash Bank Accounts Receivables Furniture Rent Expense Loan Payable Accounts Payables Capital Capital (Liu Tian Ci) Sales Purchases Returned Outwards Office Furniture Tea Making Machine Drawings Drawings Drawings Returned inwards debit (RM) 63550 46220 8000 5000 1000 11000 8500 500 350 280 1000 145400 Credit (RM) 27200 11500 15,000 6500 65000 18600 150 1100 350 145400

amake a statement of profit or loss for the year ended

b make a financial position for the year ended

\begin{tabular}{|c|c|c|} \hline Account & debit (RM) & Credit (RM) \\ \hline Cash & 63550 & \\ \hline Bank & 46220 & \\ \hline Accounts Receivables & & 27200 \\ \hline Furniture & & 11500 \\ \hline Rent Expense & 8000 & \\ \hline Loan Payable & & 15,000 \\ \hline Accounts Payables & 5000 & 6500 \\ \hline Capital & & 65000 \\ \hline Capital (Liu Tian Ci) & 1000 & \\ \hline Sales & & 18600 \\ \hline Purchases & 11000 & \\ \hline Returned Outwards & & 150 \\ \hline Office Furniture & 8500 & \\ \hline Tea Making Machine & & 1100 \\ \hline Drawings & 500 & \\ \hline Drawings & 350 & \\ \hline Drawings & 280 & \\ \hline Returned inwards & 1000 & 350 \\ \hline & 145400 & 145400 \\ \hline \end{tabular}