Revenue Cost of sales Distribution costs Trial Balance as at 31 December 2021 Administrative costs Directors remuneration Advertisement Audit fees Consultancy fees Investment income Freehold land (revaluation) Building (revaluation) Machineries (cost) Motor vehicles (cost) Investment properties Investment Accumulated depreciation as at 1 January 2021: Building Machineries Motor vehicles Ordinary shares 4% redeemable preference shares 5% non-cumulative preference shares Retained profit Revaluation reserves Tax paid Inventories Bank Account receivables Accruals Account payables Debit RM Credit RM 38,500,000 5,550,000 870,000 2,100,000 120,000 60,000 75,000 15,000 20,000 65,000,000 62,500,000 97,800,000 70,000,000 1,500,000 570,000 15,000,000 4,700,000 3,500,000 58,000,000 650,000 13,500,000 209,206,000 1,320,000 321,000 1,120,000 37,000,000 789,500 245,000 749,500 345,390,500 345,390,500 Note: All figures should be round up to nearest RM a) Create transactions for one full year of accounting period based on below minimum requirement. 5 adjustments for MFRS 116 2 adjustments for MFRS 140 2 adjustments for MFRS 108 2 adjustments for MFRS 110 2 adjustments for MFRS 137 2 adjustments for MFRS 15 Any 3 adiustments from any previous semester topics