Ameena Enterprise is a business management service founded by Madam Ameena in 2019. Mr. Ali is an accountant responsible for preparing the financial statements for Ameena Enterprise. Miss Maria has been appointed as new account clerk at Ameena Enterprise. Mr. Ali has several tasks planned to test Miss Maria's ability to work. Firstly, he asked Miss Maria to prepare the journal entries to record the transactions of Ameena Enterprise for the month of April 2021. The following are the transactions that occurred in April 2021: Date 1 April Transactions Purchased office equipment of RM14,000. 40% of the amount is purchased on credit basis and the remaining balance is paid by cash. Accrued revenues of RM3,500 previously recorded to accounts receivable were collected. Paid office rental in advance for RM4,500. 1 April 1 April 2 April Paid all accrued salaries for Mac 2021, RM3,000. 3 April 10 April 15 April Provided services amounting RM2,400 for the customer who made the advance payment March 2021. Received RM6,500 in cash from a client for services rendered in April 2021. Paid utilities expenses for the month of April 2021, amounting RM830. Mr. Ali is aware that the posting process will take time to complete. Since Mr. Ali himself have recorded the above transactions in a journal and completed the posting process, therefore he can simply extract all the account balances (before adjusting entries) from the ledger book of Ameena Enterprise. Miss Maria is required to refer to that information in completing the next task including the preparation of an adjusted trial balance. The followings are the list of accounts with its balances (before adjusting entries) of Ameena Enterprise for the Month of April 2021: Number Accounts 101 Office Equipment 111 Accumulated Depreciation-Equipment 201 Cash 202 Account Receivables 203 Prepaid Rent 204 Supplies RM 14,000 0 17,170 1,500 4,500 2,000 301 Account Payable 5,600 302 Salaries Payable 0 303 Unearned Services Revenue 1,000 401 Capital 24,500 501 Fees Earned 8,900 601 Rent Expenses 0 602 Utilities Expenses 830 603 Salaries Expenses 604 Depreciation Expenses 0 0 1 BKAF1023 INTRODUCTION TO FINANCIAL ACCOUNTING 605 Supplies Expenses 0 Mr. Ali told Miss Maria that a few adjusting entries should be made to make sure that the information provided by the financial statements is considered relevant and faithful representation. So, he asked Miss Maria to prepare the adjusting entries and the adjusted trial balance. The followings are the additional information needed for the adjusting entries: 1. 2. 3. Depreciation for equipment is based on straight line depreciation basis over a period of 8 years respectively with RM2,000 scrap value. The amount paid for rental on 1 April represents the cost of three-months rental agreement covering the period from 1 April 2021 to 30 June 2021. Salaries accrued at the end of period is RM4,200. 4. Supplies count on 30 April 2021 shows that RM1,200 is on hand. After completing the process of journalizing the adjusting entries, Miss Maria is required to prepare the adjusted trial balance as well as the financial statements. Mr. Ali hopes that he can evaluate Miss Maria's capability in completing the accounting process based on the task given. REQUIRED: Assuming that you are Miss Maria, answer the following questions: (a) Prepare journal entries for the month of April 2021. You may omit explanations. (8 Marks)