1. Mariana Land Berhad has a fiscal year ending on 30 September. Selected data from the 30 September Work Sheet are presented below. MARIANA LAND BERHAD. Work Sheet for the Year Ended September 30, 2012 (in RM) Adjustments: 1. Fixed assets are depreciated on a straight-line method with a salvage value of RM20,000, and estimated life of 8 years. 2. Insurance coverage is for a period of two-years starting from May 1, 2012. 3. Physical stock count of supplies showed a balance of RM5,450. 4. 60% of unearned admission revenue had been earned at the end of the accounting period. 5. Commission earned of RM15,500 that will be received on October 10, 2012 had not been recorded. 6. Utilities' bill for month of September for RM1,350 had been received. 7. Interest due on mortgage payable is 3% per year. 8. The company decided to pay a dividend on 10% on profit made in October 2012. REQUIRED: a. Prepare adjusting entries for the year ended 30 September 2012. b. Prepare Income Statement, Statement of Retained Earnings and Balance Sheet for the year ended 30 September 2012