Debit RM	Credit RM
Cash at bank	22,320
Receivables	26,000
Prepaid insurance	8,300
Stocks at 1st July 2018	18,400
Office equipment	25,000
Accumulated depreciation - Office equipment		3,800
Motor vehicles	57,000
Payables		26,700
Accrued travelling expenses		400
Capital		81,900
Withdrawals	7000
Net sales		280,900
Net purchases	168,300
Miscellaneous expense	1,000
Electricity and water	2,600
Advertising	3,800
Rent on office	5,200
Telephone	780
Salaries	48,000
	393,700	393,700

Unadjusted Trial Balance as at 30^th June 2019

Stocks on hand at 30 June 2019 equals RM9,100,

Insurance from prepaid insurance account to be expensed RM3,000,

Depreciation charge is - Office equipment, RM3,000 and motor vehicles,

RM4,500.

a) Prepare adjusting entries as at 30 June 2019,

b) Prepare an income statement for the year ended 30 June 2019,

c) Prepare a balance sheet as at 30 June 2019.