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please write In a table 5. Following is the trial balance of Happy Enterprise Tr

ID: 2413358 • Letter: P

Question

please write In a table

5. Following is the trial balance of Happy Enterprise Trial Balance as at 31 May 2012 Dobit RM Crodit RM 18,600 Sales Purchases Opening Inventory Carriage outwards Carriage inwards Returns inwards Returns outwards Salaries and wages Motor Expenses Rent Sundry expenses Motor vehicles Fixtures and Fittings Debtors Creditors Cash at bank Cash in hand Drawings Capital 11,556 3,776 326 234 440 355 2,447 664 576 1,202 2,400 600 4,577 3,045 3,876 120 2,050 12,844 34,844 34,844 Inventory as at 31 May 2012 was RM4, 998, You are required to: (a) Prepare an income statement for the year ended 31 May 2012 (b) Prepare a balance sheet as at 31 May 2012

Explanation / Answer

Part A

Income statement

For the Year Ended 31 May 2012

Add:purchases 11556

Less: return outwards 355

Add: carriage inwards 234

Net Purchases 11435

11435

Sundry expenses

Total operating expenses

1202

5215

Part B

Balance sheet

31 May 2012

Sales 18600 Less: return inwards 440 Net sales 18160 Less: cost of goods sold Opening inventory 3776

Add:purchases 11556

Less: return outwards 355

Add: carriage inwards 234

Net Purchases 11435

11435

Less: ending inventory 998 14213 Gross profit 3947 Less: operating expenses Carriage outwards 326 Salaries and wages 2447 Motor expenses 664 Rent 576

Sundry expenses

Total operating expenses

1202

5215

Net loss 1268