Febuary 28, 2017 March 1, 2017

RM RM RM RM
Non Current Assets
Fixtures and Fittings 51,880 (i) 39,000
Less: Accumulated depreciation -11,440 40,440 -11,440 27,560
Office Equipment 31,520 (i) 15,000
Less: Accumalated depreciation -12,760 18,760 -12,760 2,240
59,200 29,800
Current Assets
Inventory 8,480 (i) 8,000
Account recievable 6,900 (ii) 6,800
Bank 19,780 35,160 19,780 34,580
Total Assets 94,360 64,380

Owner's Equity
Capital
Farah 35,000 35,000
Noel 35,000 70,000 35,000 70,000
Current
Farah 9,228 9,228
Noel 6,152 15,380 6,152
Realisation expenses (iiI) -280 15,100
Total Equity 85,380 85,100

Current Liabilities
Accounts payable 8,980 8,980
Total Equity and Liabilties 94,360 94,080