QUESTION 1 (20 MARKS) Sayangku Enterprise is an online shopping mall business that sells premium children's clothes for baby and child from 0-10 years. The business is not only provides online shopping services, but also welcome the customer to buy from their shop that located in Kuala Selangor. The following are the unadjusted trial balance as 31 December 2020. Sayangku Enterprise Trial Balance as 31 December 2020 Debit Credit RM RM Building 130,000 Furniture 40,000 Fixtures and fittings 15,000 Lorry 177,000 Van 85,000 Loan from Berjaya Bank Capital 517,336 150,000 Inventory as at 1 January 2020 33,550 Cash in hand 21,345 Bank 167,900 Account receivables 18,930 Account payables 22,000 Accrued building insurance expenses 1,500 Prepaid salary expenses 4,500 Insurance expenses 18,000 Salary 54,000 Depreciation expense - Furniture 4,000 Depreciation expense - Fixtures and fittings 1,500 Depreciation expense - Lorry 35,400 Depreciation expense - Van 17,000 Accumulated Depreciation - Furniture 12,000 Accumulated Depreciation - Fixtures and fittings 4,500 Accumulated Depreciation - Lorry 70,800 Accumulated Depreciation - Van Electricity and water bills 51,000 4,912 Miscellaneous expense Allowance for doubtful debt 1,349 250 829,386 829,386