REQUIRED:

Prepare the right trial balance for May 2022

Question 3:

Yuhana Enterprise, owned by Mr. Wahid, is a company that provides business consultation services. The company has been operated since January 2022. Following is a list of accounts balances at the end of April 2022.

Accounts	Balances (RM)
Cash	92,700
Accounts Receivable	56,200
Office Supplies	3,500
Land	95,000
Accounts Payable	8,320
Notes Payable	72,000
Capital	83,480
Withdrawal	4,600
Fee Revenue	132,600
Salary Expense	34,000
Utility Expense	6,000
Rent Expense	4,400

Following is a list of business transactions that took place during May 2022.

May	4	Pays RM800 by cash to Easy Broadcast Sdn Bhd for advertising the services provided by Yuhana Enterprise.
	6	Mr. Wahid withdraws RM5,000 for personal purposes.
	11	Receives payment from Ken Boon Hyat amounted RM1,500.
	15	Pays debt to Fransisca Sdn Bhd amounted RM2,100.
	20	Purchases office supplies from Jayden Sdn Bhd amounted RM800 on account.
	25	Pays salary of the month amounted RM8,500 to all staff.
	30	Records all fee revenues receive in May amounted RM32,000.
	31	Receives utility bill for May amounted RM1,500. Payment will be remit on next month.
	31	Remits monthly payment of RM1,200 to Bank Perwana.
	31	Pays rental expense amounted RM1,100.

List of debtors and creditors:

Debtors	Creditors
Ken Boon Hyat	Fransisca Sdn Bhd
	Bank Perwana
	Jayden Sdn Bhd