Additional information was available after the Financial Statements in Part A were completed. Critically analyze, the effect of each of the following items separately on the affected accounts, net income/loss, and accounting equation of AKE:

1. (a) Depreciation to both office equipment and delivery van for a total of RM35,000.

2. (b) Unpaid salaries of RM20,000.

3. (c) Available balance of office supplies in hand was RM300.

4. (d) A total of RM7,800 of the unearned revenue was realized.

5. (e) A sum of RM40,500 insurance was not recorded.

6. (f) The billing department failed to send invoices to clients for a total sum of RM24,400.

7. (g) A new rental expense for equipment machines was journalized as a debit to office

   equipment for RM15,800 and a credit to Account Payable for RM15,800.

8. (h) Suppliers invoices amounting to RM135,000 were journalized as a debit to Merchandise

Inventory for RM135,000 and a credit to Account Payable for RM153,000.