1. Prepare a trial balance in the books of Berlys Sdn Bhd as at 31 December 2020.

Item	RM
Capital	150,000
Purchases	32,000
Cash	9,000
Bank	8,500
Office equipment	2,000
Trade receivable	8,000
Machinery	160,000
Salaries & wages	11,400
Sales	89,100
Trade payable	5,000
Utility Expenses	3,000
Motor vehicles	17,000
Loan from United Bank	10,000
Commission received	1,200
Advertising expenses	1,400

(10 marks)

2. Describe THREE (3) types of errors that cause a trial balance to disagree.