Question 1 The following trial balance has been prepared from the books and records of Girls Generation Products as at 30 September 2013. We are also told that the figures have to be amended to take into account further adjustments. Girls Generation Products Trial Balance as at 30 September 2013 Debit Credit RM RM Capital 99,000 Drawings 9,000 Vehicles 60,000 Trade payables 47,000 Trade receivables 37,000 Inventories (1 October 2012) 12,000 Rent 15,400 Telephone 1,800 Postage 300 Electricity 2,100 Bank 22,000 Returns inwards 4,000 Return outwards 2,500 Provision for doubtful debts 900 Purchases 213,000 Sales revenue 370,000 Plant and equipment 147,000 Discount received 6,000 Bank charges 1,800 525,400 525,400