i) RM 5,000 for officer were included in salaries expenses

ii) Juwita Manufacturing Bhd incurred the prepaid expenses as stated below :

office insurance prepaid (31 Dec 2018) RM200

Salaries of factory workers outstanding (31 Dec 2018) RM2,200

Power charges accrued (31 Dec 2018) RM5,040

Prepared :

a) Cost of good manufactured and cost of good sold as at 31 December 2018 (show the prime cost and the cost of production)

b) Statement of Comprehensive Income for the year ended 31 December 2018

The following balances appeared in the books of Juwita Manufacturing Bhd for their product on 31 December 2018 Raw materials Work in progress Finished goods 1 Jan 2018 (RM) 1,500 25,500 61,300 31 Dec 2018 (RM) 7,500 19,700 45,700 RM Sales 731,320 225,000 28,000 5,000 4,300 1,800 350 6,010 Purchase of raw materials Salaries (office & factory) Carriage inwards Advertisement Insurance-office building Bank charges Insurance of plant Gas and water Rental - factory Direct wages Depreciation - plant Depreciation - Office furniture Carriage outwards Bad debt 5,100 12,000 85,000 40,200 1,000 2,050 1,750 Power charges 32,000