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Jin is a trader and the following balances were taken from his books on 31 December 2008. Capital Drawings Cash in hand Cash at bank Motor van Fixtures and fittings Stock 1.1.2008 Purchases Sales RM *000 2,055 1,000 30 420 740 440 805 4,200 6,450 Returns Outwards Debtors Creditors Carriage Inwards Rent and rates Light and water Discounts received Motor van expenses Miscellaneous expenses RM 000 30 380 515 40 820 90 45 60 70 The following adjustments are to be taken into account: 1. Stock at 31.12.2008 was valued at RM960,000. 2. Of the amount RM820,000 for rent and rates, RM100,000 was rent paid in advance. 3. Allow depreciation at a rate of 10% per annum on the motor van. 4. An amount of RM30,000 was due for light and water. 5. Make a provision of 5% of debtors as irrecoverable. Required: Prepare a trading profit and loss accounts for the year ending 31 December 2008, after taking into account the above adjustments