offi 3 The following balances were extracted from Polygon Sdn Bhd for the year ended 31 December 2015 RM 110,000 1,000 11,000 10,000 80,000 4,200 Purchases of raw materials Returns of raw materials Opening stock of raw materials Closing stock of raw materials Electricity of factory Insurance of factory building 750 Addition epreciation of factory machinery Supervisor's wages Royalties AS 22,000 3,300 Required pahemanufcturing account for Polygon Sdn Bhd for the year ended 31 December 2015