Question 1.

Question 2.

-Make a unadjusted trial balance for both question.

LEDGERS FOR MONTH OF DECEMBER 2020 CASH DEBIT CREDIT 1 DECEMBER 2020 RM 5,000,000. 11 DECEMBER 2020 RM 52,131,000 3 DECEMBER 2020 RM 521,000,000 21 DECEMBER 2020 RM 78,260,000 4 DECEMBER 2020 RM 84,000,000 22 DECEMBER 2020 RM362,860,000 6 DECEMBER 2020 RM 44,100,000 23 DECEMBER 2020 RM 51,000,000 7-30 DECEMBER 2020 RM556,660,000 24 DECEMBER 2020 RM 2,670,000 8 DECEMBER 2020 RM135, 120,000 25 DECEMBER 2020 RM725,740,000 9 DECEMBER 2020 RM96,120,000 28 DECEMBER 2020 RM 5,540,000 10 DECEMBER 2020 RM 7,330,000 31 DECEMBER 2020 RM 89,267,000 26 DECEMBER 2020 RM 10,120,000 29 DECEMBER 2020 RM 1,090,000 TOTAL BALANCE = RM 1,460,540,000 TOTAL BALANCE = RM 1,367,468,000 Balance c/d = RM 93,072,000 Balance b/d = RM 1,460,540,000 - RM 1,367,468,000 = RM 93,072,000 CAPITAL DEBIT 22 DECEMBER 2020 =RM362,860,000 31 DECEMBER 2020 = RM 89,267,000 CREDIT 1 DECEMBER 2020 = RM 5,000,000. 2 DECEMBER 2020 = RM 5,000,000 3 DECEMBER 2020 = RM 521,000,000 6 DECEMBER 2020 =RM 44,100,000 29 DECEMBER 2020 = RM 1,090,000 TOTAL BALANCE = RM 576,190,000 TOTAL BALANCE = RM 452,127,000 END BALANCE = RM 576,190,000 - RM 452,127,000 = RM 124,063,000 LOAN PAYABLE DEBIT CREDIT 4 DECEMBER 2020 = RM 84,000,000 TOTAL BALANCE = RM 84,000,000 ACCOUNT PAYABLE DEBIT CREDIT 9 DECEMBER 2020 =RM96,120,00 TOTAL BALANCE = RM96,120,00 ACCOUNT RECEIVABLE DEBIT 23 DECEMBER 2020 = RM 51,000,000 TOTAL BALANCE = RM 51,000,000 END BALANCE = RM 51,000,000 - RM 7,330,000 = RM 43,670,000 CREDIT 10 DECEMBER 2020 = RM 7,330,000 TOTAL BALANCE = RM 7,330,000 SALES REVENUE DEBIT CREDIT 7-30 DECEMBER 2020 =RM556,660,000 TOTAL BALANCE = RM556,660,000 BANK DEBIT CREDIT 5 DECEMBER 2020 =RM 795,304,000 TOTAL BALANCE = RM 795,304,000 EQUIPMENT CREDIT DEBIT 24 DECEMBER 2020 =RM 2,670,000 TOTAL BALANCE = RM 2,670,000 SALARY EXPENSE CREDIT DEBIT 21 DECEMBER 2020 = RM 78,260,000 TOTAL BALANCE = RM 78,260,000 DIVIDEN EXPENSE DEBIT CREDIT 25 DECEMBER 2020 =RM725,740,000 TOTAL BALANCE = RM725,740,000 SUPPLIES EXPENSE CREDIT DEBIT 11 DECEMBER 2020 =RM 52,131,000 TOTAL BALANCE = RM 52,131,000 UTILITY EXPENSE CREDIT DEBIT 28 DECEMBER 2020 =RM 5,540,000 TOTAL BALANCE = RM 5,540,000 FEES EARNED DEBIT CREDIT 8 DECEMBER 2020 = RM135,120,000 TOTAL BALANCE = RM135,120,00 LONG TERM DEBT DEBIT CREDIT 26 DECEMBER 2020 = RM 10,120,000 TOTAL BALANCE = RM 10,120,000 LONG TERM INVESTMENT CREDIT DEBIT 2 DECEMBER 2020 =RM 5,000,000 TOTAL BALANCE = RM 5,000,000 OWNER WITHDRAW CREDIT DEBIT 5 DECEMBER 2020 =RM 795,304,000 TOTAL BALANCE = RM 795,304,000 LEDGERS FOR MONTH OF SEPTEMBER 2020 CASH DEBIT CREDIT 2 SEPTEMBER 2020 RM 28,190,000 1 SEPTEMBER 2020 RM 255,302,000 3 SEPTEMBER 2020 RM 5,000,000 15 SEPTEMBER 2020 RM 96,196,000 5 SEPTEMBER 2020 RM 1,160,000 17 SEPTEMBER 2020 RM 1,800,000 6-30 SEPTEMBER 2020 RM 310,710,000 19 SEPTEMBER 2020 RM 219,428,000 9 SEPTEMBER 2020 RM 99,881,000 20 SEPTEMBER 2020 RM 81,000,000 11 SEPTEMBER 2020 RM 81,080,000 24 SEPTEMBER 2020 RM 715,480,000 12 SEPTEMBER 2020 RM 7,470,000 25 SEPTEMBER 2020 RM 399,930,000 23 SEPTEMBER 2020 RM 314,651,000 26 SEPTEMBER 2020 RM 34,611,000 28 SEPTEMBER 2020 RM 1,880,000 30 SEPTEMBER 2020 RM 5,280,000 29 2020 RM 9,960,000 TOTAL BALANCE = RM 859, 982, 000 TOTAL BALANCE = RM 1,809,027,000 Balance b/d = RM 1,809,027,000 - RM 859, Balance c/d = = RM 949,045,000 982, 000 = RM 949,045,000 CAPITAL DEBIT 15 SEPTEMBER 2020 = RM 96, 196,000 25 SEPTEMBER 2020 =RM 399,930,000 TOTAL BALANCE = RM 496,126,000 END BALANCE = RM 496,126,000 - RM 30,070,000 = RM 466,056,000 CREDIT 2 SEPTEMBER 2020 =RM 28,190,000 28 SEPTEMBER 2020 =RM 1,880,000 TOTAL BALANCE = RM 30,070,000 INVENTORY CREDIT 23 SEPTEMBER 2020 = RM 193,031,000 DEBIT 1 SEPTEMBER 2020 = RM 255,302,000 19 SEPTEMBER 2020 =RM 219,428,000 TOTAL BALANCE = RM 474,730,000 END BALANCE = RM 474,730,000 - RM 193,031,000 = RM 281,699,000 TOTAL BALANCE = RM 193,031,000 ACCOUNT PAYABLE DEBIT CREDIT 5 SEPTEMBER 2020 =RM 1,160,000 11 SEPTEMBER 2020 = RM 81,080,000 TOTAL BALANCE = RM 82,240,000 ACCOUNT RECEIVABLE DEBIT CREDIT 12 SEPTEMBER 2020 = RM 7,470,000 TOTAL BALANCE = RM 7,470,000 SALES REVENUE DEBIT CREDIT 6-30 SEPTEMBER 2020 =RM 310,710,000 23 SEPTEMBER 2020 =RM 314,651,000 TOTAL BALANCE = RM 625,361,000 DRAWING CREDIT DEBIT 8 SEPTEMBER 2020 =RM 4,895,000 TOTAL BALANCE = RM 4,895,000 BANK DEBIT CREDIT 8 SEPTEMBER 2020 =RM 4,895,000 TOTAL BALANCE = RM 4,895,000 EQUIPMENT CREDIT DEBIT 17 SEPTEMBER 2020 =RM 1,800,000 TOTAL BALANCE = RM 1,800,000 SALARY EXPENSE CREDIT DEBIT 20 SEPTEMBER 2020 =RM 81,000,000 TOTAL BALANCE = RM 81,000,000 DIVIDEN EXPENSE CREDIT DEBIT 24 SEPTEMBER 2020 = RM 715,480,000 TOTAL BALANCE = RM 715,480,000 SERVICE EXPENSE CREDIT DEBIT 26 SEPTEMBER 2020 =RM 34,611,000 TOTAL BALANCE = RM 34,611,000 UTILITY EXPENSE CREDIT DEBIT 30 SEPTEMBER 2020 = RM 5,280,000 TOTAL BALANCE = RM 5,280,000 COMMON STOCK DEBIT CREDIT 3 SEPTEMBER 2020 = RM 5,000,000 TOTAL BALANCE = RM 5,000,000 COST OF GOODS SOLD DEBIT CREDIT 23 SEPTEMBER 2020 =RM 193,031,000 TOTAL BALANCE = RM 193,031,000 FEES EARNED DEBIT CREDIT 9 SEPTEMBER 2020 =RM 99,881,000 TOTAL BALANCE = RM 99,881,000 LONG TERM DEBT DEBIT CREDIT 29 SEPTEMBER 2020 =RM 9,960,000 TOTAL BALANCE = RM 9,960,000