(b) Prepare a trial balance in the books of Babylon Sdn Bhd as at 31 December 2020. Item Capital Purchases Cash Bank Office equipment Trade receivable Machinery Salaries & wages Sales Trade payable Utility Expenses Motor vehicles Loan from United Bank Commission received Advertising expenses RM 150,000 32,000 9,000 8,500 5,000 8,000 160,000 11,400 89,100 5,000 3,000 17,000 10,000 1,200 1,400 (10 marks) (c) Describe THREE (3) types of errors that cause a trial balance to disagree. (6 marks)