OUESTION $6$

Nurain, a sole trader commenced her business, Nurain Handicraft Shoppe, on $1$ October $2010.$ The following is the trial balance of the business as at $30$ September $2011.$

$\backslash$table$[[,$Debit $($RM$),$Credit $($RM$)],[$Sales$,,204,650],[$Purchases$,100,734,],[$Returns$,3,670,1,060],[$Carriage expenses,$4,700,],[$Discount received,,$550],[$Rental expenses,$14,500,],[$Motor vehicle expenses,$5,050,],[$Office expenses,$2,100,],[$Utilities expenses,$3,430,],[$Salary$,8,000,],[$Investment in Amanah Saham Nasional,$11,000,],[$Motor vehicle $($cost$),90,000,],[$Furniture $($cost$),75,500,],[$Cash$,27,186,],[$Bank$,36,700,],[$Accounts receivable,$25,330,],[$Capital$,,101,000],[10\%$ loan from Bank Rakyat,,$51,000]]$

$\backslash$table$[[$Accounts payable,,$49,640],[,407,900,407,900$