Question $1$

Madam Tiffany is the owner of Tiffany Enterprise $($TE$)$ which operates in Tanjung Malim, Perak. The following is Tiffany Enterprise's Trial Balance as at $31$ December $2023.$

$\backslash$table$[[,$Debit,Credit$],[,$RM$,$RM$],[,,],[$Capital on January $1,20231,2023,5,500,200,000],[$Inventory as of January,$40,000,],[$Office equipment,$60,000,],[$Motor vehicle,$35,000,90,000],[$Purchases and Sales,$660,540],[$Returns$,3,000,],[$Drawings$,1000,],[$Discounts$,4,500,],[$Salary Expenses,$110,000,],[$Bank$,1000,],[$Cash$,8,000,],[$Advertisement$,7,000,],[$Insurance$,29,000,],[$Account Receivables,$1,800,],[$Account Payables,$1,600,],[$Utilities$,950,],[$Carriage inwards,$5,000,],[$Carriage outwards,,$],[$General expenses,$314,010,],[$Commission received,,$314,010$