QUESTION 3 (30 MARKS) (a) Prepare a trial balance in the books of Aqlan Sdn Bhd as at 31 December 2021. Item Sales Purchases Return inwards Return outwards Carriage outward Opening inventory Closing inventory Electricity, telephone and water Discount allowed Discount received Salary Repair and motor vehicle Printing and stationary Account receivable Account payable Long term loan Bank Cash Motor vehicle Furniture and fittings Capital Drawing RM 100,000 45,000 100 140 330 1,200 2,200 200 130 180 3,400 690 300 8.000 13,000 10,000 19,500 500 30,000 20,400 7,230 800 (12 marks)