please refer to the english translation

Anjung Berhad adalah sebuah syarikat pengeluar baju. Tarikh akhir tahun kewangan Anjung Berhad adalah pada 31 Disember 2018. Berikut adalah petikan imbangan duga terselaras daripada Anjung Berhad pada 31 Disember 2018. Anjung Berhad is a clothes manufacturer. The financial year end of Anjung Berhad is on 31 December 2018. Presented below is a partial post-closing trial balance for Anjung Berhad as at 31 December 2018 Tajuk Akaun/Account Title Debit/Debits Kredit/Credits RM RM 170,000 500,000 4,000 120,000 Tunai dan tunai setara/Cash and cash equivalents Nota belum terima/Note receivable Faedah belum terima/Interest receivable Muhibah/Goodwill Jualan belum diperoleh/Unearned sales revenue Nota belum bayar/Note payable Tunai terhad untuk pembayaran nota belum bayar Cash restricted for payment of note payable Bank Loan/Pinjaman bank 11% Bon/Bond 60,000 1,000,000 100,000 2,000,000 10,000,000 Maklumat tambahan/Additional information: (1) Nota belum terima perlu dibayar secara ansuran sebanyak RM50,000 pada 30 Jun setiap tahun. Faedah perlu dibayar setiap tahun. The note receivable is due in installments of RM50,000, payable on each 30 June annually. Interest is payable annually. (2) Anjung Berhad mempunyai pinjaman berjangka panjang berjumlah RM2.000.000 yang akan tamat tempoh pada 31 Disember 2030. Pada 1 November 2018, Anjung Berhad telah melanggar perjanjian mengenai kewajipan hutangnya dan pinjaman itu akan tamat tempoh atas permintaan. Pada 5 Januari 2019, Anjung Berhad telah berjaya memperolehi pengecualian daripada bank, setelah meyakinkan pihak bank bahawa isu perjanjian itu akan diselesaikan pada suku pertama 2019. Anjung Berhad has a long term loan of RM2,000,000 due on 31 December 2030. On 1 November 2018, Anjung Berhad breaches a covenant on its debt obligation and the loan becomes due on demand. Having convinced the bank that the covenant issue will resolved by the first quarter of 2019, Anjung Berhad managed to obtain a waiver from the bank on 5 January 2019. (3) 11% Bon bernilai prinsipal RM10,000,000 telah diterbitkan dengan nilai RM10,000,000 pada 31 November 2014. Bon tersebut matang pada 30 November 2034. Pemegang bon mempunyai pilihan untuk panggil bon (menuntut pembayaran) pada bila-bila masa. Walau bagaimanapun, memandangkan keadaan pasaran semasa opsyen beli dijangka tidak akan digunakan. 11% of Bonds with a principal of RM10,000,000 were issued for RM10,000,000 on 31 November 2014. The Bond matures on 31 November 2034. Bondholders have the option of calling (demanding payment on) the bonds at any time. However, the call option is not expected to be exercised given prevailing market conditions. (4) Jualan belum diperoleh akan diperolehi secara sama rata sepanjang 18 bulan akan datang Uneamed sales revenue will be earned equally over the next 18 months. (5) Nota perlu dibayar, RM1,000,000, di mana RM250,000 matang pada November 2019 Note payable, RM1,000,000 of which RM250,000 is due in November 2019 Dikehendaki/Required: Berdasarkan maklumat yang diberikan di atas dan dengan merujuk kepada keperluan MFRS 101 - Presentation of Financial Statements, sediakan penyata kedudukan separa untuk Anjung Berhad, yang menunjukkan bahagian aset semasa, liabiliti semasa dan liabiliti bukan semasa yang perlu dikemukakan pada 31 Disember 2018. Setiap akaun harus diklasifikasikan dengan tepat di antara aset semasa, liabiliti semasa dan liabiliti bukan semasa, dan nota pendedahan yang sesuai hendaklah disertakan bagi menerangkan klasifikasi item (1) dan (5). Based on the above information and with reference to MFRS 101 - Presentation of Financial Statements, prepare a partial statement of financial position for Anjung Berhad, showing the current asset, current liabilities and non current liabilities section that should be presented at 31 December 2018. The accounts should be properly classified between current assets, current liabilities and non-current liabilities, and appropriate disclosure note should be included to explain the classification of the item (1) and (5). Anjung Berhad adalah sebuah syarikat pengeluar baju. Tarikh akhir tahun kewangan Anjung Berhad adalah pada 31 Disember 2018. Berikut adalah petikan imbangan duga terselaras daripada Anjung Berhad pada 31 Disember 2018. Anjung Berhad is a clothes manufacturer. The financial year end of Anjung Berhad is on 31 December 2018. Presented below is a partial post-closing trial balance for Anjung Berhad as at 31 December 2018 Tajuk Akaun/Account Title Debit/Debits Kredit/Credits RM RM 170,000 500,000 4,000 120,000 Tunai dan tunai setara/Cash and cash equivalents Nota belum terima/Note receivable Faedah belum terima/Interest receivable Muhibah/Goodwill Jualan belum diperoleh/Unearned sales revenue Nota belum bayar/Note payable Tunai terhad untuk pembayaran nota belum bayar Cash restricted for payment of note payable Bank Loan/Pinjaman bank 11% Bon/Bond 60,000 1,000,000 100,000 2,000,000 10,000,000 Maklumat tambahan/Additional information: (1) Nota belum terima perlu dibayar secara ansuran sebanyak RM50,000 pada 30 Jun setiap tahun. Faedah perlu dibayar setiap tahun. The note receivable is due in installments of RM50,000, payable on each 30 June annually. Interest is payable annually. (2) Anjung Berhad mempunyai pinjaman berjangka panjang berjumlah RM2.000.000 yang akan tamat tempoh pada 31 Disember 2030. Pada 1 November 2018, Anjung Berhad telah melanggar perjanjian mengenai kewajipan hutangnya dan pinjaman itu akan tamat tempoh atas permintaan. Pada 5 Januari 2019, Anjung Berhad telah berjaya memperolehi pengecualian daripada bank, setelah meyakinkan pihak bank bahawa isu perjanjian itu akan diselesaikan pada suku pertama 2019. Anjung Berhad has a long term loan of RM2,000,000 due on 31 December 2030. On 1 November 2018, Anjung Berhad breaches a covenant on its debt obligation and the loan becomes due on demand. Having convinced the bank that the covenant issue will resolved by the first quarter of 2019, Anjung Berhad managed to obtain a waiver from the bank on 5 January 2019. (3) 11% Bon bernilai prinsipal RM10,000,000 telah diterbitkan dengan nilai RM10,000,000 pada 31 November 2014. Bon tersebut matang pada 30 November 2034. Pemegang bon mempunyai pilihan untuk panggil bon (menuntut pembayaran) pada bila-bila masa. Walau bagaimanapun, memandangkan keadaan pasaran semasa opsyen beli dijangka tidak akan digunakan. 11% of Bonds with a principal of RM10,000,000 were issued for RM10,000,000 on 31 November 2014. The Bond matures on 31 November 2034. Bondholders have the option of calling (demanding payment on) the bonds at any time. However, the call option is not expected to be exercised given prevailing market conditions. (4) Jualan belum diperoleh akan diperolehi secara sama rata sepanjang 18 bulan akan datang Uneamed sales revenue will be earned equally over the next 18 months. (5) Nota perlu dibayar, RM1,000,000, di mana RM250,000 matang pada November 2019 Note payable, RM1,000,000 of which RM250,000 is due in November 2019 Dikehendaki/Required: Berdasarkan maklumat yang diberikan di atas dan dengan merujuk kepada keperluan MFRS 101 - Presentation of Financial Statements, sediakan penyata kedudukan separa untuk Anjung Berhad, yang menunjukkan bahagian aset semasa, liabiliti semasa dan liabiliti bukan semasa yang perlu dikemukakan pada 31 Disember 2018. Setiap akaun harus diklasifikasikan dengan tepat di antara aset semasa, liabiliti semasa dan liabiliti bukan semasa, dan nota pendedahan yang sesuai hendaklah disertakan bagi menerangkan klasifikasi item (1) dan (5). Based on the above information and with reference to MFRS 101 - Presentation of Financial Statements, prepare a partial statement of financial position for Anjung Berhad, showing the current asset, current liabilities and non current liabilities section that should be presented at 31 December 2018. The accounts should be properly classified between current assets, current liabilities and non-current liabilities, and appropriate disclosure note should be included to explain the classification of the item (1) and