Mr Farid open a company, named Besraya Enterprise. The Trial Balance of BESRAYA ENTERPRISE as at August 31, 2007, is as follows.

BESRAYA Enterprise

Trial Balance

August 31, 2007

Debit

Credit

RM

RM

Cash

280

Account receivable

120

Prepaid rent

80

Supplies

100

Office equipment

500

Rent expense

40

Salaries expense

200

Depreciation expense

60

Farid, drawing

20

Accumulated depreciation Equipment

100

Account payable

200

Farid, capital

300

Rent revenue

800

RM1,400

RM1,400

Other data:

(a) Prepaid rent expired during August, RM 40.

(b) Depreciation expense on office equipment for the month of August, RM 60.

(c) Supplies on hand on August 31 amounted to RM 70.

(d) Salaries expense incurred at August 31 but not yet paid amounted to RM 140.

Instructions:

Enter the trial balance on a work sheet and complete the work sheet.