An unadjusted trial balance of DRS Enterprise on 31 December 2020 is as follows: [Imbangan duga tidak terlaras DRS Enterprise pada 31 Disember 2020 adalah seperti berikut:] DRS Enterprise Unadjusted Trial Balance as at 31 December 2020 Accounts Debit (RM) Credit (RM) Cash in hand 480 Cash at bank 135,000 Accounts receivables and Account payable 277,500 285,000 Provision for doubtful debts 2500 Inventory as at 1 January 2020 4,500 Office equipment 75,000 Accumulated depreciation office equipment 30,000 Building 187,500 Accumulated depreciation - building 97,500 Prepaid insurance 18,000 Unearned rent 33,750 Capital 264,945 Drawings 48,750 Purchases and Sales 155,000 330,340 Return Inward and Return Outwards 1,340 585 Salaries and wages 129,000 Utilities 2,800 Miscellaneous expense 9,750 Total 1,044,620 1,044,620