The following balances were extracted from the books of Any Pet Shop on 31 December 2021: Accounts Building Motor vehicles Plant and machinery Profit as at 01.01.2021 Capital Acc depreciation as at 31.12.2021: Building Acc depreciation as at 31.12.2021: Motor vehicles Acc depreciation as at 31.12.2021: Plant & machinery Sales Commission revenue Purchases Sales discounts Purchase discounts Opening inventory Trade receivables Trade payable Administrative expenses Staff training cost Bad debts Motor expenses Rental Bank overdraft Wages and salaries Telephone and internet Unearned commission for December 2021 Drawing Interest received Purchase returns Amount (RM) 200,000 120,000 70,000 10,850 100,000 60,000 69,250 40,000 612,000 100,000 348,000 5,000 3,500 12,000 26,700 43,200 18,000 4,000 12,500 27,000 90,000 13,400 115,000 6,000 2,000 10,000 2,000 8,000 Required: Assuming all accounts are in normal balance, prepare the trial balance as at 31 December 2021.