The Trial Balance of Supercomfort Sdn. Bhd. at 30 June 2020 is given as follows: DR CR RM RM Share capital 50,000 Inventory at 30 June 2019 38,295 Trade receivables 26,890 Trade payables 12,310 10% debentures 20,000 Revaluation reserve 16,000 Retained earnings 3,940 Debenture interest 1,000 Equipment at cost 35,000 Motor vehicles at cost 28,500 Bank 3,619 Cash in hand 180 Sales 99,500 Purchases 68,600 Returns 1,150 2,250 Carriage inwards 240 Wages & salaries 11,000 Rent, assessment and insurance 5,170 Discounts 1,246 640 Directors' remuneration 2,500 Accumulated depreciation: 7