How to add the information providing into the trial balance

Mr Donny has been trading for some years as a fruit juice merchant. The following trial balance has been extracted from his ledger as at 31 May 2015, the end of his most recent financial year. Trial Balance as at 31 May 2015 Debit Credit RM RM Sales 138,078 Purchases $2,350 Carriage 5,144 Drawings 7,800 Rent, rates and insurance 6, 622 Postage and stationery 3,001 Advertising 1,330 Salaries and wages 26,420 Bad debts 877 Allowance for doubtful debts 130 Accounts receivable 12,120 Accounts payable 6,471 Cash in hand 177 Cash at bank 1,002 Inventory as at ] June 2013 11,927 Equipment (at cost 58,000 Equipment accumulated depreciation 19,ODD Capital 53,091 216.770 216.770 ACC2210 (F] / Page 2 of 5 The following additional information as at 31 May 2015 is available: Advertising is accrued by RM210. (b) Salaries have been prepaid by RM880. RM2,21 1 of carriage represents carriage inwards on purchases. (d) Equipment is to be depreciated at 15% per annum using the reducing balance method. (c] The allowance for doubtful debts to be increased by RM40. (f) Inventory at the close of business has been valued af RM13,550