There are FOUR (4) questions in this question paper. Answer ALL question 100 MARKS) () Question 1 a) At the beginning of the year, as at 1 January 2021, Megah Kayangan Sdn. Bhd. (MKSB) owned assets amounting to RM125,000 and the owner's equity of RM100,000. During the year, its assets increased by RM30,000 and its liability decreased by RM12,000. The company closed its accounts on 31 December 2021. i. Calculate the total liabilities of MKSB at the beginning of the year (1 January 2021) ( (2 marks) Calculate how much is the MKSB owner's equity at the end of the year (31 December 2021) (2 marks) ii. b) The following are the year-end balances in Pak Mat Grocery Shop's ledgers: Sales Purchases Cash Bank accounts Bank loan Motor vehicle Expenses Inventory Trade payables - Ah Kok Supply Capital RM 42 800 31,300 7,800 32.100 30,000 42.000 13,000 12,200 15,600 50,000 Based on the ledgers above, prepare the Trial Balance for Pak Mat Grocery Shop. (5 marks) Revenues (RM) Expenses (RM) c) Question i, ii and ii are related to the information below: Assets Owner's Liabilities (RM) ) Equity (RM) (RM) 103,200 50,000 30,700 Y 100,000 45,800 200,000 Z 54,800 X 120,000 93,000 35,700 73,000 67,800 i (1 mark) Calculate the value of X. it. Calculate the value of Y. li. Calculate the value of 2 Z (1 mark) (1 mark) 3 d) Based on the information below, calculate the total depreciation of fixed assets (current year) owned by Rona Bakery (6 marks) 6 1 Delivery van Cost: RM82,000 Depreciation rate: 20% Depreciation method: straight-line Chillers Cost: RM16,000 Depreciation: 15% per annum Accumulated depreciation: RM1,600 Depreciation method: Reducing balance e) Indicate with an "X" whether each item is an asset, liability, owner's equity, revenue, or expense account. There is only one correct answer for each item. Item Asset Liability Owner's Revenue Equity Expense 1 Dividend received 2 Trade receivables 3 Contributed capital dChoirft han