The following trial balance was extracted from the books of Humaira Trading as at $30$ September $20011.$

$\backslash$table$[[,$Debit $($RM$),$Credit $($RM$)],[$Capital$,,125,200],[$Bad debts,$1,700,],[8\%$ loan from Bank of Commerce,,$40,000],[$Purchases and sales,$27,600,59,700],[$Returns$,1,940,1,550],[$Rental income,,$10,000],[$Carriage inwards,$2,620,],[$Carriage outwards,$2,520,],[$Salaries$,9,800,],[$Electricity$,2,120,],[$Investment in fixed deposit,$31,000,],[$Bank$,10,200,],[$Commission paid,$2,800,],[$Selling expenses,$8,500,],[$Discounts$,1,930,1,650],[$Motor expenses,$1,900,],[$Interest on fixed deposit,,$],[$Insurance$,1,600,],[$General expenses,$1,500,],[$Provision for doubtful debt,,$],[$Land and building,$86,000,],[$Delivery van,$20,000,],[$Office equipment,$18,000,],[$Accounts receivable and accounts payable,$11,000,12,500],[$Inventory as at $1$ October $2010,12,100,],[,254,830,254,830$