Post it to trial balance , statement of profit or loss , statement of financial position . Dont forget additional info

Cr sales Dr Balance Dr 20000 Date Partioulars Dec-16 cash 17 cash 18 Aco receivable : Ting 19 Aco Receivable : Ming 27 cash Cr 500 5950 1200 5000 900 900 4500 13050 Ledgers Cash Date Particulars Dec-01 Capital Dec-02 Furniture 8 Inventories 16 Sales 17 Sales 19 Aco receivable: Ming 22 Acc receivable: Ting 23 Acc payable: ABC bhd 24 Aco payable :XY trading 25 Office equipment 26 Drawing 27 Sales 28 Rent revenue 29 Telephone bill 29 utility bill 30 wages 30 rental car 500 5950 200 1080 390 Date Discount allowed Particulars Dr Dec-22 Account receivable: Tin 120 Cr Balance 20000 15000 14100 14600 20550 20750 21830 21440 20801 20451 19901 24401 26,401 26201 25001 5001 4801 Balance 120 639 350 550 Date Account receivable Dr 1200 Cr 4500 2000 Balance 200 900 Particulars Dec-18 sales 19 sales 21 cash 22 cash 22 discount allowed 1200 20000 200 200 1080 120 1200 2100 1900 820 700 Drawings Dr 550 Cr Date Particulars Dec-26 cash Balance Cr 550 Account payable Date Particulars Dr Dec-23 cash 390 24 cash 639 24 discount received 71 14 inventories 14 inventories Balance 390 1029 1100 710 0 wages Dr 20000 Cr Date Particulars Dec-30 cash Balance 20000 390 710 Cost of sales Rental car Dr 300 Cr Date Particulars Dec-30 cash Balance Cr 300 Date Partioulars Dec-17 Inventories 18 Inventories 19 Inventories 27 Inventories Dr 1200 200 100 700 Balance 1200 1400 1500 2200 Discount received Dr Cr Balance Date Particulars Dec-24 Acc payable 71 71 Capital Dr Cr Date Particulars Dec-01 cash Balance Cr 20000 Telephone bill Dr 200 Balance 20000 Date Particulars Dec-29 cash 71 200 Furniture Cr Cr Date Particulars Dec-02 cash Balance Dr 5000 Utilities bill Dr 1200 Balance 5000 Date Particulars Dec-29 cash 1200 Cr Building Dr 65000 Cr Balance Date Particulars Jan-01 Building 65000 Inventories Date Particulars Dec-08 cash 14 Acc payable: ABC bhd 14 Acc payable :XY trading 17 Cost of sales 18 Cost of sales 19 Cost of sales 27 Cost of sales Dr 900 390 710 Balance 900 1290 2000 800 600 500 -200 Date Motor vehicle Dr 30000 Cr Particulars Jan-01 Motor vehicle Balance 1200 200 100 700 30000 Additional info 1) Building - RM 65000 , 5% Per annum , straight line method 2) Motor vehicle - RM 30000 , 5 years useful life , 17000 scrap value 1 3) Allowance for trade receivables - 5%