Question 4 Juhari Bhd found itself in financial difficulty and decided to reorganize its affairs. Due to the financial difficulties faced by the company, it has decided to carry out a scheme of Internal Reconstruction which was approved by the court. The following is a trial balance as at 31 December 2020 extracted from the books of the company. Non-current assets Freehold land Building Plant and machinery Patent & trademark Investment Current assets Inventories Trade receivables RM 1,800,000 550,000 55,700 95,000 342,000 2,842,700 85,000 53,000 2,980,700 Equity Ordinary shares of RM1.00 each 2,000,000 6% Cumulative Preference Shares of RM2 each 600,000 Accumulated losses (182,300) 2,417,700