Debit/Debit Kredit/Credit RM RM Modal/ Capital 150,000 Ambilan/ Drawings 22,350 Tunai di tangan/ Cash in hand 17,500 Tunai di bank/ Cash at bank 29,200 Van/ Motor van 76,000 Lekapan & kelengkapan/ Fixture & fittings 35,500 Stok pada 1 Julai 2017/ Stock at 1 July 2017 16,900 Belian dan Jualan/ Purchases and Sales 93,500 248,980 Pulangan/Returns 2,300 1,300 Penghutang dan pemiutang/ Debtors and creditors 33,100 28,500 Angkutan masuk/ Carriage inwards 1,190 Sewa & kadar/ Rent & rates 27,640 Elektrik/ Electricity 7,800 Diskaun/ Discounts 2,500 4,300 Perbelanjaan motor van/ Motor van expenses 11,200 Gaji & upah/ Salaries & wages 49,700 Pelbagai perbelanjaan/ Sundry expenses 6,700 433,080 433,080 The following additional information is available: i. Stok pada 30 Jun 2020 bernilai RM29,800 Stock at 30 June 2020 was valued at RM29,800. ii. Susut nilai pada kadar 20% setahun ke atas van motor dan; 10% setahun pada lekapa Depreciation at the rate of 20% per annum on motor van and; 10% per annum on fixture & fittings. Sewa berjumlah RM1,800 bagi bulan Julai telah dibayar. Rent for RM1,800 had been paid for July 2020. iv. Sejumlah RM365 bagi elektrik perlu dibayar. An amount of RM365 was due for electricity. Hapus kira hutang sebanyak RM550 sebagai tidak boleh pulih. Write off a debt of RM550 as irrecoverable. vi. Buat peruntukan hutang lapuk sebanyak 5% ke atas penghutang. Make a provision for bad debts of 5% of debtors. vii. Caj 50% daripada perbelanjaan van motor, termasuk susut nilai, kepada Akaun Perdagangan. Charge 50% of the motor van expenses, including depreciation, to the Trading Account. Pemilik AllFonte Enterprise menghadapi kesukaran dalam mengira jumlah pulangan daripada perniagaan. Memandangkan anda telah mempelajari kursus perakaunan, anda diminta oleh pemilik untuk membantunya dalam mengira pulangan perniagaan dan perkara lain yang berkaitan. The owner of AllFonte Enterprise having difficulty in calculating the amount of return from the business. Since you have learned the accounting course, you are asked by the owner to assist him in calculating the business return and other related matters. a) Anda perlu menyediakan Penyata Pendapatan untuk tahun berakhir 30 Jun 2020 dan Penyata Kedudukan Kewangan pada tarikh tersebut. You have to prepare the Income Statement for the year ended 30 June 2020 and Statement of Financial Position as at that date