HAURA DESIGN COMPANY TRIAL BALANCE AS AT 30 JUNE 2020 Accounts Debit Credit RM RM 21,050 6,300 5,000 18,000 80,000 32,000 51,800 1,150 800 1,600 500 2,100 2.000 Cash Accounts Receivable Inventory Accounts Payable Vehicles Accumulated Depreciation - Vehicles Humaira Capital Humaira Drawings Freight In Freight Out Purchase Insurance Sales Return and Allowances Purchase Return and Allowances Sales Discount Purchase Discount Sales Purchases Insurance Expense Interest Revenue Salaries Expense Rental Revenue Depreciation Expense-Vehicle Bad Debt Expense Prepaid Insurance Salaries Payable Unearned Rental Revenue 500 1400 70,200 35,000 600 1,100 6,000 800 16,000 400 1,200 500 400 178,200 178,200 Additional Informations : 1. Inventory as at June 30, 2020 is RM6,300. 2. Net income = RM 13,300 Required: 1. Prepare a Statement of Owner's Equity for the year ended June 30, 2020. 2. Prepare a Statement of Financial Position as at June 30, 2020