V. X. 2. Identify each of the following as internal users or external users to SD oil palm plantation i. Marketing executive vi. Estate Manager ii. LHDN Officer vii. General Manager iii. MSPO external auditor viii. Sustainability officer iv. Perkeso officer ix. Bank officer shareholder i-CATS UC student (5 marks) 3. Below is the area amount of asset and liabilities own by SD plantation in the month of June 2021. Based on this figure calculate the owner equity in June 2021. Cash: RM 10,000 Bank loan: RM 12,000 Bank: RM 20,000 Lorry: RM 25,000 Rental: RM 1,000 Salary: RM 14,000 (3 marks) 4. Calculate the gross profit or gross loss for each of the following, Cost of Goods Sold Sales i. RM 5,209 RM 9,230 ii. RM 2,021 RM 617 iii. RM 103,507 RM 245, 450 (3 marks) 5. Point out the main reason of preparing trial balance in accounting exercise. (4 marks)