The following trial balance as at 31 December 2021 has been extracted from the ledgers of Bangkit Trading. Debit (RM) Credit (RM) Capital 190,000 Drawing 2,000 10% Bank Loan from Affin Bank 200,000 Bank 85,000 Cash 12,000 Trade Receivables 40,500 Allowance for Doubtful Debts 2,500 Trade Payables 34,400 Custom Duties 10,000 Wages and Salaries 24,000 Utility Bills 6,000 Advertising Expenses 12,000 Printing and Stationery 3,000 Interest on Loan 15,000 Dividend Received 34,000 Sales 396,000 Investment 12,000 Bank Charge 10,000 Insurance 18,000 Purchases 80,000 Inventory as at 1 January 2021 14,000 Carriage Inwards 2,000 Carriage Outwards 3,000 Return Inwards and outwards 1,000 2,000 Consultation fees 5,600 Motor Vehicle at cost 270,000 Accumulated Depreciation of Motor 20,000 Vehicle Furniture and Fittings at cost 300,000 Accumulated Depreciation of Furniture 35,000 and Fittings 919,500 919,500