Bento Sdn. Bhd (tahun perakaunan berakhir 30 Jun), membeli sebuah lori pada 11 Februari 2020 dengan harga RM110,000. Van itu digunakan dalam perniagaan tetapi didapati tidak sesuai dan dilupuskan pada 17 April 2022 dengan harga RM51,000. Kira pelarasan pengimbangan hasil daripada pelupusan (Kadar untuk IA dan AA adalah pada 20%).

Bento Sdn. Bhd (accounting year ended 30 June), bought a lorry on 11 February 2020 for RM110,000. The van was used in business but was found unsuitable and disposed of on 17 April 2022 for RM51,000. Compute the balancing adjustment as a result of the disposal (Rates for the IA and AA are at 20%).

Select one:

a. Elaun Imbangan RM7,000/ Balancing Allowance of RM7,000

b. Elaun Imbangan RM15,000/ Balancing Allowance of RM15,000

c. Caj Imbangan RM7,000/ Balancing Charge of RM7,000

d. Caj Imbangan RM44,000/ Balancing Charge of RM44,000

e. Tiada jawapan di atas/ None of the answer above