B. Following information is taken from the books of accounts for the year ended 30 June 2020. RM RM Bank 33,000 Trade receivable 63,000 Prepaid Commission received 10,000 Prepaid insurance 10,000 Inventories 14,000 Capital 100,000 Buildings 100,000 Trade payable 40,000 Machinery 30,000 Mortgage on Premises 100,000 Required: a) Construct the trial balance for the accounts listed above. (5 marks) b) Based on the above scenario classify any TWO (2) current assets and TWO (2) current liabilities. (4 marks)