Baki b/b/ Balance b Yuran tahunan Annual fee Yuran keahlian/Membership fee Dermal Donation Penerimaan daripada penghutang (benih dan baja) Receipts from debtors (seeds and fertilizers) Kutipan yuran pertandingan Kebun Miniku My Mini Garden Competition Fee Jualan benih dan baja/ Sales of seeds and fertilizers Tunai Cash RM 18,000 Kos belian benih dan baja/ Purchase cost of seeds and 10,200 fertilizers Utiliti kebun Garden utility 1,100 Sewa tanah Land Rental RM 1,780 280 2,000 850 Upah pekerja jualan benih dan baja 1,200 Wages of seed and fertilizer sales workers 2,600 Kos pengurusan pertandingan Kebun Miniku Cost of managing Miniku Garden competition 2,000 Pembayaran kepada pemiutang (benih dan baja) Payments to creditors (seeds and fertilizers) 6,800 Upah membangun laman sesawang kelab/ Wages to develop the club's website 1,100 1,730 3,520 Baki hb Balance cif 41.550 29,940 41.350 Rekod kewangan KJH menunjukkan baki-baki akaun berikut KJH's financial record shows the following account balances: 1 Julai 2020 30 Jun 2021 (RM) (RM) Stok benih dan baja 7,300 4,540 Seeds and fertilizer stock Penghutang (benih dan baja) 700 830 Debtor (seeds and fertilizer) Pemiutang (benih dan baja) 1,400 1,200 Creditor (seeds and fertilizer) Yuran tahunan tertunggak 1,000 600 Accrued annual fees Yuran tahunan terdahulu 400 800 Prepaid annual fees Sewa tanah dibayar dahulu 900 1.350 Prepaid land retal Utiliti belum bayar 120 Accrued utility EPPD1033 Maklumat tambahan Additional information: 1. 2. 3. Baki upah pembangunan laman sesawang kelab sebanyak RM140 masih belum dijelaskan/ The balance of the club's website development fee of RM140 has not been paid yet. Denna yang diterima dianggap sebagai penerimaan modal/ Donations received are considered as capital receipts. Yuran masuk dianggap sebagai penerimaan hasil Entrance fees are considered as revenue receipts. Dikehendaki Required: Sediakan bagi KJH/ Prepare for KJH, a) Akaun yuran tahunan Annual fee account. (3 markah/ marks) b) Penyata untung atau rugi jualan benih dan baja bagi tahun berakhir 30 Jun 2021/ Statement of profit or loss on sales of seeds and fertilizers for the year ended June 30, c) 2021. (8 markah marks) Penyata Pendapatan dan Perbelanjaan bagi tahun berakhir 30 Jun 2021/ Statement of Income and Expenditure for the year ended 30 June 2021. (9 markah marks)