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The following accounts were extracted from the books of Onion Enterprises as at 31 January 2013. RM RM 80,000 Creditors 400,000 Advertising expenses 90,000 20,000 10,000 25,000 Debtors Building Cash in hand Capital Furniture Rent expense Water expense Sales Purchases Inventory Mortgage loan 5,000 Commissions revenue ?Drawings 1,000 15,000 5,000 90,000 3,000 7,000 20,000 30,000 10,000 79,000 Interest expenses 35,000 insurance expenses 2,000 Miscellaneous expenses 500,000 Salaries expenses 302,000 Electricity expenses 50,000 Selling expenses 300,000 Preliminary expenses Investments 120,000 Patent rights Stationery 1,000 Interest revenue Prepare a Trial Balance for Onion Enterprises as at 31st January 2013. 12 The following balances were extracted from Siakap Trading as at 31st December 20 RM 10,000 150,000 30,000 80,000 12,000 250,000 RM Cash in hand Land and buildings Creditors Sales Salaries expenses Capital 1,000 Cash at bank 300,000 Machinery 60,000 Debtors 200,000 Purchases 28,000 Inventory 101,000 Mortgage loarn Prepare a Trial Balance for Siakap Trading as at 31st December 2012