QUESTION 2 (i)

Meera Filzana open her resort operation 'MeeraEmir Resort' on 1 January 2018. The company closed the account at the end of each year. Below is the trial balance for Abeer Resort that is prepared for one year ended 31 December 2019:

MeeraEmir Resort Trial Balance 31 December 2019 Trial Balance (RM) Dr. Cr. Cash 97,000 Account Receivable 18,000 Supplies 6,000 Prepaid Insurance 6,000 Land 100,000 Equipment 120,000 Building 100000 Mortgage Payable 200,000 Account Payable 10,000 Unearned Service Revenue 15,000 Capital 120,000 Service Revenue 178000 Salaries and Wages Expense 50,000 Supplies Expense 14,000 Rent Expense 2,000 Utilities Expense 10,000 TOTAL 523,000 523,000 2Public Bank Bhd Bank Statement Date Particulars Debit Credit Balance (RM) (RM) (RM) 2019 20,000 20,000 June 1 Balance b/f Cheque cleared - 13063 1,800 18,200 Cr 5 Cheque deposited 500 18,700 Cr 5 Cheque cleared - 13064 400 18,300 Cr 10 Cheque deposited - 13065 250 18,050 Cr 13 Clearing cheque - 13066 300 17,750 Cr 15 Cheque deposited 200 17,950 Cr 17 Cheque cleared - 13067 250 17,700 Cr 19 Cheque deposited 350 18,050 Cr 20 Cheque returned 200 17,850 Cr 23 Cheque deposited 750 18,600 Cr 25 Interest received 360 18,960 Cr 25 Cheque deposited 550 19,510 Cr 27 Cheque deposited 505 20,015 Cr 27 Credit transfer 305 20,320 C 28 Standing Order 250 20,070 C 29 Bank Charges 60 20,010 C 30 Direct debit 100 19,910 CrCash Book (bank column) Date Particulars RM Dat Particulars RM e June June 5 Balance b/d 500 1 Balance b/d 20,000 10 Sales 250 1 Purchases 1,800 15 Amir 200 5 Arifah Enterpise 400 Trading 19 Athirah Sdn 850 13 Purchases 300 Bhd 20 Sales 650 17 Telephone bills 250 25 Cash 550 28 Zulaikha Sdn Bhd 100 27 Cash 505 29 Anugerah Sdn 220 Bhd 28 Argam 450 Enterprise 30 Sales 505 30 Balance c/d 18,610 23,070 23,070