The following is the trial balance of Amaya Sdn Bhd as at 31 March 2021 Trial Balance as at 31 March, 2021 Debit (RM) Credit (RM) 24,200 4,000 12,900 20,000 30,000 15,000 60,000 Stock 1 April, 2020 Cash in hand Cash at bank Leasehold Premises (lease for five years commencing from 1 April, 2020 Machinery Furniture Buildings Drawings Capital Purchases and Sales Debtors and creditors Returns Freight Wages Trade Expenses Salaries 5,000 96,000 50,000 160,000 145,000 40,000 3,000 4,300 6,000 17,500 4,750 12,000 1,800 4,000 Printing and Stationery Bad Debt Provision for Bad Debts Rent received 10% Loan (taken on October 1, 2020) Interest on Loan 4,000 3,100 10,000 250 366,400 366,400 The following adjustments are to be made 1. Stock on March 31, 2021 was valued at RM45,600. Write off RM2,000 as bad debts and make a provision for doubtful debts at 5% on sundry debtors. Charge depreciation on Machinery at 10% and on Building at 29% Calculate interest on capital and drawings at 6% per annum The Manager is entitled to a commission of 5% on the net profit before charging such commission iv V. Prepare the trading and profit and loss account for the year ended 31 March 2021 and balance sheet as at that date