1. The following are the accounts of Explore Bookstore Sdn Bhd as at 31 December 2019.

Item	RM
Capital	150,000
Purchases	40,000
Cash in hand	7,000
Cash in bank	7,500
Office equipment	2,000
Account receivable	8,000
Machinery	160,000
Salaries	11,400
Sales	89,100
Account payable	5,000
Insurance	2,000
Furniture	16,000
Bank loan	10,000
Dividend received	1,200
Advertising expenses	1,400

REQUIRED:

Prepare a trial balance as at 31 December 2019.

2. Explain TWO (2) purposes of preparing a trial balance.