Sunshine Computer Sales and Services

Adjusted Trial Balance as at 31^st December 2019

Account Titles	Debit (RM)	Credit (RM)
Capital		114,000.00
Motor vehicle	45,000.00
Office equipment	20,000.00
Bank	185,996.67
Petty cash	146,646.00
Sales		413,530.00
Return inwards	9,000.00
Purchases	121,000.00
Return outwards		13,000.00
Discount allowed	6,180.00
Discount received		510.00
Insurance	2,640.00
Petrol	4,000.00
Salaries	76,000.00
Stationary supplies	3,900.00
Stationery cost	1,900.00
Telephone	6,154.00
Upkeep of motor vehicle	4,000.00
Water and electricity	7,000.00
Interest income		30,000.00
Bank loan		100,000.00
Furniture	2,500.00
Account payable		5,000.00
Account receivable	50,000.00
Depreciation (furniture)	20.83
Depreciation (office equipment)	1,583.33
Depreciation of motor vehicle	2,000.00
Accumulated depreciation (furniture)		20.83
Accumulated depreciation (office equipment)		1,583.33
Accumulated depreciation (motor vehicle)		2,000.00
Prepaid insurance		240.00
Salaries payable		15,000.00
Interest expense	5,333.33
Accrued interest payable		5,000.00
Customer services		950.00
TOTAL	700,854.16	700,854.16

Prepare the financial statements which include profit&loss statement and statement of financial position.