TRIAL BALANCE - FOR 31ST DECEMBER 2020 2003/000 2003/005 2004/000 BILLBOARD VON ABC CO SDN. BHD. A/C No. 1000/000 1010/000 2001/000 2001/005 2002/000 2002/005 URRENT S ASSETS CAPITAL Description RETAINED EARNINGS RENOVATION GS Y EQUITY ACCUMULATED DEPRECIATION-RENOVATION FURNITURE, FIXTURE & FITTINGS ACCUMULATED DEPRE-FURNIT,FIXTURE & FITT KITCHEN EQUIPMENTS Description(2) Debit Credit 1,000,000.00 880,686.00/ 390,000.00 39,000.00 32,850.00 3,285.00 ACCUMULATED DEPRE-KITCHEN EQUIPMENT 8,040.00 804.00 2004/005 2005/000 2005/005 2006/000 COMPUTER 2007/000 MOTOR VEHICLES 4008/000 Tent ects. abili 2007/005 3003/000 3005/000 PILDEPOSIT PAID 3006/000 3010/000 3011/000 4004/000 4005/000 4006/000 4007/000 HIRE PURCHASE INTEREST IN SUSPENSE RHB BANK BERHAD (AC NO #20701900245647) PETTY CASH AMOUNT OWING TO DIRECTORS TERM LOAN-RHB OFFICE EQUIPMENTS ACCUMULATED DEPRECIATION-BILLBOARD 6,290.00 629.00 ACCUMULATED DEPRECIATION-OFFICE EQUIP 1,700.00 340.00 8,480.00 ACCUMULATED DEPRECIATION MOTOR VEHICLE OTHER RECEIVABLES 122,800.00 24,560.00 4,343.00 1,000.00 22,591.00 1,020.87 633.00 81,587.14 252,318.13 TERM LOAN-PNS TERM LOAN-PUNB HIRE PURCHASE-FORD 500,000.00 300,000.00 126,575.76 27,826.00 248,867.09 62,520.41 585.65 4009/000 TAXATION 5000/000LSALES 6000/000 PURCHASES 6001/000/GASENTORIES WRITTEN OFF 900B/001 BOOK KEEPING FEE 900C/001 DLCASUAL WAGES 900D/0010DIRECTOR FEE 900D/002 DEPRECIATION OF FIXED ASSETS ELECTRICITY-MALAYSIAN AIR PORT 900E/001/ 900E/002 ELECTRICITY & WATER-HOSTEL 900F/001 900H/001 FIXED ASSETS WRITTEN OFF HP INTEREST 9001/000 TERM LOAN INTEREST 900K/001 PKITCHEN UTENSILS & PACKAGING 900L/001 LEGAL FEE 900M/001/MEDICAL CLAIM 900P/001 PLPARKING, PETROL & TOLL 900P/002 PROFESSIONAL FEE 900R/001/RENTAL-HOSTEL RENTAL-KITCHEN RENTAL-MALAYSIAN AIR PORT 1/2 34,251.00 1,000.00 115,080.00 20,000.00 70,738.00 5,300.00 442.45 383,352.00 2,794.76 2,318.13 2,080.45 3,000.00 431.00 1,200.00 161,583.00 900R/002 900R/003 900S/001 PRINTING & STATIONERY 900S/002 SUNDRIES 9005/003 STAFF TRAINING 900S/004 STAFF WELFARE 900U/002 900U/003 UNIFORMS 3 PIL 3 PIL 900U/001 UPKEEP OF RESTAURANT UPKEEP OF MOTOR VEHICLE 9,600.00 19,200.00 220,500.00 93.10 636.25 200.00 224.00 3,927.60 130.00 4,170.45 2,605,792.12 2,605,792.12 1) ABC CO Sdn Bhd is Restaurant. Prepare profit & loss account and Balance sheet as at 31 Dec 2020 2) What is the gross profit margin percentage for ABC CO Sdn Bhd as at 31 Dec 2020? 3) What is the net profit margin percentage for ABC CO Sdn Bhd as at 31 Dec 2020? 4) What is the formula for current ratio? NON CURRENT DESETS P - 4P GP GP Raven GP