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An inexperienced bookkeeper has drawn up an incorrect trial balance. You are required to IDENTIFY the error and PREPARE the new Trial Balance for the year ended December 2020. CP Unity (Pvt)Ltd Incorrect Trial Balance As on 31st December 2020 Ref No Heads of Accounts 1 Sales 2 Equipment 3 Account Receivable 4 Inventory 5 Account Payable 6 Rental 7 Debtors and Creditors 8 Retained Earning 9 Water and Electricity bill 10 Loan for 3 months 11 Cash in Bank 12 Salary Expenses 13 Bank Overdraft 14 Maintenance 15 Stationery Expenses 16 Common Stock 17 Cost of goods sold 18 Capital 19 Cash at Bank 20 Rental Received Total Amount (RM) Debit Credit 25,226 20,000 504 9,408 1,564 5,545 3,180 1,800 1,700 815 1,450 200 2,400 530 790 1,150 26,248 14,526 42,000 45,000 3000 91,535 90,275