The following trial balance was extracted from the books of Hani Osman who is the proprietor of a computer store, at the end of her financial year 31 December 2020: TRIAL BALANCE as at 31/12/2020 DR CR RM RM Sales 60,800 Purchases 31,400 Shop fittings 33,000 Capital 32,000 Opening Stock 8,600 Bank 5,200 Cash 1,000 Shop wages 7,600 Debtors 2,300 Drawings 7,000 Creditors 4,550 Commission Received 8,490 Utilities 500 Light and heat 520 Rent 8,500 Insurance 440 Returns 800 1,020 106,860 106,860 In preparing the year-end accounts, the following should be accounted for 1. the stock at the end of the year was valued at RM10,500 2. there is an accrual on shop wages amounting to RM660. 3. the insurance is paid in advance by RM330. 4. commission received in advance amounting RM490 QUESTION 9: Total Expenses A. 17,890 B. 17,980 O C. 17,900 O D. 17,800 QUESTION 10: Shop Wages * A. 8,260 B. 8,620 O C. 8,600 O D. 8,660 QUESTION 11: Insurance * A. 120 B. 110 C. 440 D. 770