3. The trial balance below was extracted from the books of Ceria Enterprise as 31 March Purchases and sales Plant and machinery Vehicles Land and building Accumulated depreciation: Plant and machinery Vehicles Discounts allowed and discounts received Returns inwards and returns outwards Carriage inwards Carriage outwards Custom duties Drawings Allowance for doubtful debts Salaries and wages Electricity and water Rent and rates Insurance Mortgage on land and building Repairs and maintenance Commission earned Accounts receivable Accounts payable . Inventory April 20/1 Cash at bank Capital Debit (RM) 377,000 432,000 102,000 625,000 1,500 44,000 4,700 5,500 15,400 3.600 300.occ 65,000 4,000 55,000 6.300 187,000 51,000 41,100 Credit 950,000 175.000 39,000 760 12,200 2,000 450,000 95,000 1"500 429640 2 320100