Required Prepare 2016 using the direct method. the cash flows statement of Hali Co Ltd for the year e nded 31 December Repairs as at 31 December 2016 and the data djustments are as follows al balance of Nan Motor needed to determine year-end Nan Motor Repairs Trial balance as at 31 December 2016 Debit (RM) Credit (RM 15,050 9,740 3,900 63,000 Cash Supplies Prepaid insurance Equipment Accumulated depreciation - equipment Trucks Accumulated depreciation - trucks Trade payables Capital, Quinn Drawings, Quinn Service revenue Wages expense Rent expense Maintenance expense General expense Total 9,500 84,000 52,800 8,030 51,600 36,000 199,900 75,850 19,200 18,700 6,390 331,830 331,830 Adjustment data RM1,820 () Inventory of supplies at 31 December (ii) Insurance premiums expired during the year 2,100 10,760 () Depeciation on equipment during the year (iv) Depreciation on truck during the year 12.400 (o) Wages accrued but not paid at 31 December1,400 st3.22 page 89