The following are the balances extracted from the ledgers of Unity Enterprise at 31 March 2008.

Debit

RM

Credit

RM

Salaries

2,500

Commission revenues

4,000

Stationery

400

Rent revenues

3,200

During the year ended 31 March 2009 the information related to the above accounts are as

follows:

1.

Salaries of RM24,600 have been paid by cheque but a further RM1,700 is still

owing.

2.

Commission revenue received by cheque amounted to RM6,400. However RM 860

have not been received.

3.

RM100 of stationery were not yet used up and RM913 cash were paid to buy

stationery.

4.

RM8,000 of rent revenue was received by cheque. The rent received included

payment for April and May 2003 amounted to RM2,100.

Required:

a)Show the salaries, stationery,commission revenue and rent revenue accounts.

b)Income statement extract for the year ending 31st

March 2009.

c)Balance sheet extract as at 31st

March 2009.