The following is the trial balance of Zachy Sdn bhd as at 31 Dec 2021.

a) 10% discount on a purchase of RM15,000

b) Inventories as of 31 Dec 2021 was RM 45,000

c) Drawing during the year are as follows 

i) Cash - RM 1,000 

ii) Include in Sundry expenses, payment for his personal matters - RM 1,500 

d) Loan received from bank RM 100,000 on 1 July 2021 @ 5% per annum. Interest payment made accordingly on 31 Dec 2021. No Principal Payment required. 

e) Depreciation on cost 

i) Motor vehicles 10% per annum (straight line method) 

ii) Fixtures 10% per annum (reducing balance method) 

f) The Provision for bad debts as of 31 Dec 2021 - RM 9,000 

g) Posting Error 

h) Communication Expenses - One of the transactions recorded as RM 1,000 instead of RM 100 Dr Bank Cr Communication Expenses