Alba Bhd has an authorised capital of RM $1,500,000$ divided into $1,100,000$ ordinary shares at RM$1$ each and $400,0004\%$ Preference Shares at Rm$1$ each. The following Trial Balance was extracted from its books on $31$ December $2020$: RMRMBuilding $($cost$)713,000$ Delivery vans $($cost RM$250,000)170,000$ Discount $($Net$)12,200$Profit and Loss Balance $1/1/202062,200$ Stock on hand $1/1/202074,500$ Debenture interest for the first six months$16,2003\%$ Investments $1/1/2020350,000$ Patents $($incorporating $4-$month investment income$)21,500$ Purchases and Sales$1,120,0001,495,000$Dividends Paid$25,000$ Bad Debt Provision $4,000$Debtors and Creditors$99,20081,100$Bank $50,000$Salaries and General expenses $($including suspense$)231,1008\%$ Debentures $400,000$Issued share capital Ordinary shares $500,000-4\%$ Preference shares $300,000$Tax payables $5,000$Advertising$9,600$ Capital Reserves $45,0002,892,3002,892,300$ The following is the information that needs to be considered:i$.$ Stocks on $31/12/2020$ at cost were RM $80,400-$ this figure includes damaged stock which cost RM$6,600$ but which now has a net realisable value of RM$3,200.$ii$.$ Patents, incorporating $4-$month investment income, are to be written off over $5$ years commencing in $2020.$iii. The suspense figure arises as a result of the incorrect figure for debenture interest $($although the correct entry has been made in the bank account$)$ and the discount allowed RM$400$ entered only in the discount account.iv$.$ During the year, a stock that had cost RM$6,000$ was destroyed by fire. The insurance company agreed to pay compensation of RM$5,000.$v$.$ Provide the depreciation expense on delivery vans at the annual rate of $15\%$ of cost at the date of purchase until the date of sale $($NOTE: On $31/3/2020$ a delivery van that had a cost of RM $30,000$ on $31\mathrm{.}3\mathrm{.}2017$ was traded in against a new van which cost RM$56,000.$ An allowance of RM$8,000$ was given to the old van. The cheque for the net amount of the transaction was entered into the bank account but was incorrectly treated as a purchase of trading stock.vi$.$ A new warehouse was purchased during the year for RM $100,000$ with $15\%$ tax. The amount paid to the vendor was entered into the building accounts.