Below is an Unadjusted Trial Balance of Jasa Tading Bhd at 31 December 2019.

Dr. (RM) Cr. (RM) Account receivables 109,658 Buildings 1,372.680 Cash 1,314.264 Cost of goods sold 856.152 Equipment 504,000 Patent 60.276 Income tax expense 60.340 Inventory 551.950 Land 766.800 Maintenance and repair expenses 11,953 Office expense 14.086 Prepaid insurance 48,000 Property tax expense 1,680 Salaries and wages expenses 25.334Sales returns and allowance 1,176 Accounts payable 36.936 Accumulated depreciation - buildings 137.268 Accumulated depreciation - equipment 252,000 Deferred tax liability 21.600 Gain on revaluation of properties 29.640 Gain on sale of land 109,560 Gain on translation of foreign operations 5.880Notes payable 194.400 Rent revenue 57.600 Retained earnings 912,720 Revaluation reserve 560.640 Translation of foreign operations reserve 263,160 Sales revenue 2.238,180 Share capital 878.765 5,698,349 5,698,349