Question 2 The following trial balance has been extracted from the book of Cita Rasa Sdn Bhd (CR RM Sales 309,000 Opening Inventory 21,000 Sales Return 2,000 Purchases 251,000 Purchase Return 3,000 Carriage Inwards 3,000 Import Duties 6,000 Carriage Outwards 3,000 General Expenses 4,000 Salaries Expenses 10,000 Utilities Expenses 3,000 Stationeries Expenses 2,300 Provision for doubtful debt 1500 Interest on Loan 2,100 Discount Allowed 4,000 Rental Received 21,800 Fixtures and Fitting (Cost RM66,000) 57,000 Van (Cost RM51,000) 44,000 Office Equipment (Cost RM50,000) 45,000 Account receivables 21,000 Bank 41,000 Cash 64,000 Capital 211,000 Drawings 11,000 Loan 31,000 Account payable 17,100 Additional information