Question 5 The following is the trial balance of Siput Sdn Bhd as at 31 December 2018. DEBIT CREDIT RMOOO RMOOO Provision for doubtful debts at 31 December 2017 50 Building at cost 800 Ordinary shares of RM 1 700 Share premium 200 Inventory at 31 December 2017 600 Land at cost 400 Trade receivables and payables 900 450 Retained earnings at 31 December 2017 80 Plant at cost 1,400 Accumulated depreciation at 31 December 2017 Building 120 Plant 200 8 % Preference shares of RM 0.75 - 300 Wages 325 Sales 4,370 Directors remunerations 100 Utilities expenses 85 Insurance 45 Other expenses 30 8 % Debenture 800 Purchases 2,600 Discounts 50 60