Below is information for Intan Payung Sdn Bhd as at 31.12.2020. Particular Opening inventory (1/1/2020) Purchase Sales Carriage outward Return outward Wages and salaries Rent and rates Delivery expenses Discount allowed Discount received Insurance General expenses Premises Account receivables Account payables Furniture and fittings Cash at bank Cash in hand Drawing Capital RM 17,600 69,185 91,920 1,570 640 10,240 3,015 624 216 88 405 318 20,000 14,320 8,160 2,850 2,970 675 7,620 50,800 Required: Prepare Trial balance for Intan Paxung Sdn Bhd as at 31.12.2020.