Reference no: EM133189987

Question - Street Services Enterprise is a partnership business, owned by Mr. Ghazali and Mr. Sabudin. The main activity of this business is to provide repair and maintenance services for motor vehicles such as buses, vans, cars, lorries and motorcycles. The information below is part of the list of account balances from the Street Services Enterprise business books as at 31 December 2021.

Street Services Enterprise List of Accounts

Accounts	RM
Cash at bank	51,000
Cash in hand	2,000
Air Cond's Maintenance expenses	2,700
Advertising expense	3,500
Return inwards	2,000
Return outwards	3,000
Capital	200,000
Van	89,000
Land and building	250,000
Office equipment	44,000
Utilities	5,000
Drawings	1,000
Accounts payable	78,000
Accounts receivable	6,000
Wages and salary	20,000
Inventory (1 January 2021)	21,000
Purchase	119,000
Sales services	310,430
Discount allowed	5,250
Discount received	6,070
7% loan from AEON Bank	30,000
Insurance expenses	7,000
Commission received	2,800
General expenses	1,850

Additional information:

1. Out of the total drawings, RM500 is carriage inward.

2. Utilities bill accrued at the end of the period, amounting RM750.

3. Prepaid for air cond's maintenance expense amounting RM680 is still not yet recorded.

4. Depreciation office equipment for current year, RM2,200.

5. Commission revenue still not yet received at the end of the period, RM1,166.

Required - Prepared an Adjusted Trial Balance for the year ended 31 December 2021 after taking into account the additional information.