QUESTION 2 Sheena Enterprise has provided the following list of accounts as at 31 December 2021: Debit (RM) Credit (RM) Motor vehicles Purchases and sales 106,000 286,150 418,400 8% Loan from Maybank Bhd 10,000 10% Fixed deposit 20,000 Return inwards and Return outwards 3,100 4,800 Discount allowed and Discount received 1,400 800 Inventory as at 1 January 2021 35,100 Cash at bank 30,200 Cash in hand 3,500 Accumulated Depreciation as at 1 January 2021 Motor vehicles 21,200 Carriage inwards 2,200 Allowance for doubtful debts as at 1 January 2021 3,000 Dividend on Fixed Deposit 1,000 Receivables and Payables 30,500 26,600 Salaries and wages 26.500 Motor expenses Telephone 2,550 2,400