Question 1 Soalan 1 Credit (RM) 96,800 115,100 600 400 30,000 3,800 AY Mini Market Trial Balance As At 30 September 2015 Accounts Debit (RM) Motor Vehicles (Cost RM12,000) 8,000 Salary 10,000 Inventory as at 1 October 2014 5,500 Wages 14,000 Purchases and Sales 35,800 Capital Rent Received Insurance 4,500 Motor vehicle maintenance 3,000 Allowance for doubtful debts Freehold land 35,000 Loan from HRB Bank (5 years contract) Accounts receivable and Accounts payable 9,000 Office Equipment (Cost RM15,000) 7,600 Cash at bank 19,800 Interest on loan 1,500 Drawings 2,700 Office supplies 1,800 Machinery (Cost RM120,000) 88,000 Duty on purchase 1,500 Telephone, water and electricity 600 Carriage outwards 2,000 Carriage inwards Discount allowed and Discount received 700 Commission received 251,500 Additional information to be taken into consideration: Maklumat tambahan yang perlu diambil kira: 500 3,600 1,200 251,500 a) Inventory as at 30 September 2015 was RM8,700. [Stok akhir pada 30 September 2015 adalah sebanyak RM8, 700.) Depreciation rate: {Kadar susut nilai:) Machinery - 10% on cost [Pemesinan - 10% atas kos] Motor vehicles - 10% on carrying amount Kenderaan -10% pada harga dibawa] Office Equipment -5% on cost [Peralatan pejabat - 5% atas kos] Telephone bill for the month of September 2015 amounting to RM180 was not yet paid. [Bil telefon bagi bulan September 2015 sebanyak RM180 masih belum dibayar.] RM500 worth of goods and RM500 cash were taken by Encik Azizi for his own use. No records were made in the accounts. Barangan bernilai RM500 dan tunai sebanyak RM500 diambil oleh Encik Azizi untuk kegunaan sendiri. Tiada rekod dilakukan di dalam akaun.] Required: Dikekandald:) i. Prepare Statement of Comprehensive Income for the year end 30 September 2015. [Sediakan Penyata Pendapatan Kewangan Lengkap bagi tahun berakhir 30 September 2015.] (15 Marks / Markah) ii. Prepare Statement of Financial Position as at 30 September 2015. (Sediakan Penyata Kedudukan Kewangan pada 30 September 2015.] (10 Marks / Markah)