The following list of balances has been extracted from the books of Prema Rama at 30 September 2016:

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Capital Loan account Drawings RM RM 1,750 20,000 2,000 Freehold premises 8,000 Furniture and fittings 500 Plant and machinery 5,500 Inventory at 1 October 2015 8,000 Cash at bank 650 Provision for doubtful debts 740 Purchases and sales 86,046 Sales 124,495 Bad debts 256 Trade receivables 20,280 Trade payables 10,056 Bank charges 120 Rent 2,000 Return inwards 186 Return outwards 135 Wages and salaries 11,750 Travelling expenses 1,040 Carriage inwards 702 Discount allowed 48 Discount received 138 General expenses 2,056 Energy costs 2,560 Printing and stationery 6,120 157,564 157,564 Capital Loan account Drawings RM RM 1,750 20,000 2,000 Freehold premises 8,000 Furniture and fittings 500 Plant and machinery 5,500 Inventory at 1 October 2015 8,000 Cash at bank 650 Provision for doubtful debts 740 Purchases and sales 86,046 Sales 124,495 Bad debts 256 Trade receivables 20,280 Trade payables 10,056 Bank charges 120 Rent 2,000 Return inwards 186 Return outwards 135 Wages and salaries 11,750 Travelling expenses 1,040 Carriage inwards 702 Discount allowed 48 Discount received 138 General expenses 2,056 Energy costs 2,560 Printing and stationery 6,120 157,564 157,564