Account Debit (RM) Credit (RM)

Cash 18,500.00
Accounts Receivable 15,200.00
Prepaid Insurance 1,200.00
Prepaid Advertising 3,100.00
Office Supplies 2,500.00
Furniture & Fittings 22,600.00
Accumulated Depreciation 12,660.00
Accounts Payable 19,700.00
Salaries Payable 3,300.00
Utilities Payable 350.00
Unearned Service Revenue 3,700.00
Interest Payable 900.00
Long-term Loan 12,000.00
Capital - Kembara 24,000.00
Retained Earnings 16,490.00
Service Revenue 42,000.00
Unearned Service Revenue 3,700.00
Salaries Expense 9,100.00
Rent Expense 4,600.00
Utilities Expense 350.00
Advertising Expense 1,000.00
Supplies Expense 2,400.00
Insurance Expense 1,200.00
Interest Expense 900.00
Depreciation Expense 2,260.00
Total 105,100.00 118,610.00

(13,510.00)