The following balances were extracted from the books of Any Pet Shop on 31 December 2021:

Required: Assuming all accounts are in normal balance, prepare the trial balance as at 31 December 2021.

\begin{tabular}{|l|r|} \hline Accounts & Amount (RM) \\ \hline Building & 200,000 \\ \hline Motor vehicles & 120,000 \\ \hline Plant and machinery & 70,000 \\ \hline Profit as at 01.01.2021 & 10,850 \\ \hline Capital & 100,000 \\ \hline Acc depreciation as at 31.12.2021: Building & 60,000 \\ \hline Acc depreciation as at 31.12.2021: Motor vehicles & 69,250 \\ \hline Acc depreciation as at 31.12.2021: Plant \& machinery & 40,000 \\ \hline Sales & 612,000 \\ \hline Commission revenue & 100,000 \\ \hline Purchases & 348,000 \\ \hline Sales discounts & 5,000 \\ \hline Purchase discounts & 3,500 \\ \hline Opening inventory & 12,000 \\ \hline Trade receivables & 26,700 \\ \hline Trade payable & 43,200 \\ \hline Administrative expenses & 18,000 \\ \hline Staff training cost & 4,000 \\ \hline Bad debts & 12,500 \\ \hline Motor expenses & 27,000 \\ \hline Rental & 90,000 \\ \hline Bank overdraft & 13,400 \\ \hline Wages and salaries & 115,000 \\ \hline Telephone and internet & 6,000 \\ \hline Unearned commission for December 2021 & 2,000 \\ \hline Drawing & 10,000 \\ \hline Interest received & 2,000 \\ \hline Purchase returns & 8,000 \\ \hline \end{tabular}