The following is the Trial Balance extracted from the books of Four Sons Enterprise (FSE) as at 31 December 2021. PARTICULARS Capital Purchases and sales Sales return Purchase return Debit (RM) Credit (RM) 292,350 95,000 160,000 3,800 4,400 Motor van (cost) 75,000 Building (cost) 160,000 Furniture and fittings (cost) 40,000 Accumulated depreciation as at 1 January 2021: Motor van 15,000 Building 16,000 Furniture and fittings 14,400 10% Long-term investment 160,000 5% Fixed deposit 30,000 Rental received 6,000 Commission received 2,000 Repairs and maintenance. 2,000 Carriage inwards 1,500 Carriage outwards 1,000 Discount allowed Discount received Water and electricity Salaries Insurance expense Advertising 1,600 900 10,800 45,000 8,500 4,000 Bad debts recovered 1,500 Stationeries 1,800 Interest on bank loan 7,500 5% Bank loan 200,000 Provision for doubtful debts as at 1 January 2021 2,500 Bank 28,000 Cash 8,750 Trade receivable and Trade payable 25,000 26,200 Inventory as at 1 January 2021 30,000 Drawings 2,000 741,250 741,250 Additional information: 1. Inventory as at 31 December 2021 is RM 26,500. 2. There are RM300 amount of insurance was paid in advance.