The following trial balance was extracted from the books of Fyy Sdn Bhd as at 30 June 2017. List of accounts Amount (RM) Office equipment (cost RM10,780) 9,800 Motor vehicles (cost RM18,000) 14,400 Fixtures and fittings (cost) 2,520 Accounts receivables 6,580 Accounts payables 4,255 Allowance for doubtful debt 130 Capital 30,658 1 year loan to Shimee 2,500 Purchases 20,310 Sales 37,560 Discount allowed 215 Discount received 175 Advertisement 4,250 Cash 1,630 Commission received 740 Loan from Affuan Bank 8,000 Rent expense 1,200 Rent received 700 Drawings 1,900 Maintenance and petrol 1,160 Salaries 4, 105 Insurance 1,000 Bank 5,270 Carriage inwards 1, 125 Carriage outwards 250 Telephone and electricity 610 Returns inwards 110 Returns outwards 132 Inventory, 1 July 2016 3,415 Additional information: Closing inventory as at 30 June 2017 was valued at RM4,600. 2. Puan Fay, the owner of the business, took some goods worth RM800 and cash RM500 for personal use. No record had been made in the books. 3. Encik Ali was in financial difficulties and Puan Fay decided to write off his debt totaling RM1,600. 4. Allowance for doubtful debt is to be adjusted to 5% on the outstanding accounts receivables.5. Depreciation was provided as follows: Motor vehicles - 20% per annum on reducing balance method Fixtures and fittings - 10% per annum on straight-line basis Office equipment - 10% per annum on straight-line basis 6. Commission revenue of RM250 was still accrued on 30 June 2017. 7. Advertisement of RM1,500 was paid for the campaign that will be held in January 2018. 8. Interest on loan is 5% per annum. The loan was taken on 1 October 2016