Ceri Indah Bakery Trial balances as at 31 December 2022 Descriptions RM RM Purchases and sales 286,500 381,900 Inventories 29,400 Sales and purchase return 10,500 7,600 Carriage inwards 14,700 Discount allowed and discount received 2,400 1,800 Wages and salaries 36,600 Insurance expenses 3,300 Printing and stationery expenses 14,400 Postage and telephone expenses 9,600 Electricity expenses 8,400 Bad debts 8,100 Provision for doubtful debts Advertising expenses 9,300 Sales commission expenses 15,300 Building (Cost RM104,400) 87,900 Motor vehicles (Cost RM36,300) 18,300 Bank Overdraft Cash 30,800 Trade receivables 77,000 Trade payables 6,200 Capital 61,500 Drawings 1,600 197,500 664,100 Additional information: Closing inventories as at 31 December 2022 were RM