Question 3 The following is the trial balance for Amelina Son. Bhd. as at 31 December 2020: DR CR RM Bank 6,723 Trade receivables 18,910 Trade payables 12.304 Inventory at 31 December 2019 40,360 Buildings at cost 100,000 Equipment at cost 45,000 Accumulated profits as at 31 December 2019 15,286 General reserve 8,000 Foreign exchange reserve 4.200 Share capital 100.000 Purchases 72,380 Sales 135,486 Carriage inwards 1,570 Carriage outwards 1,390 Salaries 18,310 Rates and occupancy expenses 4,235 Office expenses 3,022 Sundry expenses 1.896 Accumulated depreciation at 31 December 2019: Buildings 32,000 Equipment 16,000 Directors remuneration 9,500 323.276 323,276