QUESTION $4$

The following balances were extracted from the books of Merong Mahawangsa Sdn Bhd as at $31$ December $2009.$

$\backslash$table$[[,$Debit $($RM$),$Credit $($RM$)],[$Capital$,,100,900],[$Purchases and sales,$360,000,567,320],[$Bank$,43,000,],[$Cash$,7,600,],[$Insurance on purchases,$4,300,],[$Plant and machinery,$140,000,],[$Motor vehicles,$80,000,],[$Copyrights$,22,000,],[$Loan from TEKUN,,$50,000],[$Long term investment,$10,000,],[$Carriage inwards,$7,100,],[$Inventory at $1$ January $2009,42,400,],[$Commission received,,$6,800],[$Returns$,19,000,8,000],[$Water and electricity,$9,230,],[$Telephone and internet,$2,200,],[$Rental income,,$4,800],[$Repairs on motor vehicles,$2,800,],[$Accounts receivable,$90,490,],[$Accounts payable,,$27,000],[$Salaries$,33,900,],[$Provision for doubtful debts,,$1,200],[$Mortgage on plant,,$20,800],[$Advertising$,16,700,],[$Dividend$,,5,500],[$Accumulated depreciation:,,$],[$Plant and machinery,,$50,400],[$Motor vehicles,,$48,000],[,890,720,890,720$