Mr. Andre Jack is the owner of Smart Toys. Smart Toys does not keep a full set of accounts. The following is a summary of Smart Toys bank account for the year ended

31^st December 2019:

	RM			RM
Balance 1st January 2019	20,000	Payments to suppliers		58,900
Receipts from customers	75,800	Rent		3,300
Cash sales taking banked	14,000	Utilities		1,700
		Sundry expenses		700
		Drawings		15,000
		Balance c/d		30,200
	109,800			109,800

All cash sales had been paid into the bank except RM8,000. Out of this, Smart Toys had paid RM5,000 for purchases of goods for resale and used RM3,000 for personal expenses.

The following additional information is available:

	1st January 2019		31st December 2019
Stock	27,700		30,200
Trade Payables	11,200		14,700
Trade Receivables	18,000		17,200
Fixtures	5,000		5,000

Fixtures were purchased on 1^st January 2019 and depreciated at 10% per year.

You are required to prepare the following:
a)	Trial Balance as at 01/01/2019. Calculate Owners Equity as at 01/01/2019.
		(8 marks)
b)	Calculate total cash sales.	(2 marks)
c)	Account Receivable Ledger as at 31/12/2019. Calculate total credit sales.
		(5 marks)
d)	Calculate total sales.	(2 marks)
e)	Account Payable Ledger as at 31/12/2019. Calculate total credit purchases.
		(5 marks)
f)	Inventory Ledger as at 31/12/2014. Calculate total COGS.
		(7 marks)
g)	Calculate total inventory purchases.	(2 marks)
h)	Calculated total drawings.	(2 marks)
i)	Trial Balance as at 31/12/2019.	(15 marks)
j)	Income Statement for the year ended 31/12/2019.	(8 marks)
k)	Calculate net book value for Fixtures as at 31/12/2019.	(4 marks)