Debit Credit RM'000 RM'000 Revenue and Cost of sales 2,521 5,111 Distribution costs 488 Administrative costs 1,234 Finance costs 145 Income tax 272 Freehold land 560 I Motor vehicle 360 Accumulated depreciation of motor vehicle 182 Office equipment 247 Accumulated depreciation of office equipment 95 Inventorics 203 Accounts receivable 464 Accounts payable 329 Cash and cash equivalents 1,555 Unearned revenue 43 Prepaid expenses 76 Ordinary share capital (as at 1 April 2021) 1,000 Retained earnings (as at 1 April 2021) 325 Dividend 5% 10-year Bonds payable 160 1,200 8,285 8.285