A company issued financial statements for the year ended December 31, but failed to include the following adjusting entries: a. Depreciation expense of RM8,000. (3 marks) b. Portion of office supplies (an asset) used RM3,100. (3 marks) c. Accrued salaries of RM5,200. (3 marks) d. Revenues of RM7,200, originally recorded as unearned, have been earned by the end of the year. (3 marks) e. Accrued service fees earned of RM2,200. (3 marks) Required: Prepare the adiusting iournal with narration for the above on 31 December