Hajim Berhad is a retailing company. Its trial balance at 30 April 2019 is as follows: Debit (RM) Credit (RM) 184,000 18,500 145,800 10,200 120,400 200,600 100,650 3,400 2,850 Trial Balance as at 30 April 2019 Capital Drawings Equipment Accumulated depreciation on machinery Motor vehicles Sales Purchases Returns inwards Returns outwards Inventories as at 1st May 2018 Carriage outwards Carriage inwards Trade receivables Trade payables Discounts Rental Sundry expenses Allowance for doubtful debts Electricity Bank Bad debts Long-term loan at 11% per annum 13,100 1,500 1,450 16,300 20,450 2,900 3,750 12,400 6,500 2,800 3,100 5,400 1,550 30,000 453,800 453,800 Additional information on 30 April 2019: i. Inventories as at 30 April 2019 was valued at RM10,650. ii. Electricity expenses due at 30 April 2019 is amounted to RM2,000. iii. Rental expenses paid includes RM1,800 for May 2019. iv. Hajim Berhad has decided to write off an additional bad debt of RM750. V. Allowance for doubtful debts is to be adjusted to 10% of year end trade receivables. vi. No interest has been paid or provided for on the loan; loan was borrowed on 1st Hajim Berhad is a retailing company. Its trial balance at 30 April 2019 is as follows: Debit (RM) Credit (RM) 184,000 18,500 145,800 10,200 120,400 200,600 100,650 3,400 2,850 Trial Balance as at 30 April 2019 Capital Drawings Equipment Accumulated depreciation on machinery Motor vehicles Sales Purchases Returns inwards Returns outwards Inventories as at 1st May 2018 Carriage outwards Carriage inwards Trade receivables Trade payables Discounts Rental Sundry expenses Allowance for doubtful debts Electricity Bank Bad debts Long-term loan at 11% per annum 13,100 1,500 1,450 16,300 20,450 2,900 3,750 12,400 6,500 2,800 3,100 5,400 1,550 30,000 453,800 453,800 Additional information on 30 April 2019: i. Inventories as at 30 April 2019 was valued at RM10,650. ii. Electricity expenses due at 30 April 2019 is amounted to RM2,000. iii. Rental expenses paid includes RM1,800 for May 2019. iv. Hajim Berhad has decided to write off an additional bad debt of RM750. V. Allowance for doubtful debts is to be adjusted to 10% of year end trade receivables. vi. No interest has been paid or provided for on the loan; loan was borrowed on 1st