Antique Wood is a furniture manufacturer based in Klang, Selangor. The following trial account balances were extracted from the companys record on 31 December 2020.

Antique Wood Account Balances as at 31 December 2020
Account	Debit (RM)	Credit (RM)
Cash	12,000
Inventory	39,200
Accounts receivables	35,000
Note receivables	7,000
Interest receivables
Allowances for Doubtful Debt		1,800
Prepaid insurance	4,800
Prepaid Rent
Prepaid Advertisement
Equipment	150,000
Accumulated depreciation Equipment		15,000
Account payable		19,800
Salary Payable
Share capital - Ordinary		60,000
Retained earnings		60,560
Interest revenue
Sales revenue		260,000
Cost of goods sold	111,000
Salaries and wages expense	40,000
Advertising expense	5,360
Rent expense	12,800
Insurance expense
Bad Debt Expense
Depreciation expense- equipment
	417,160	417,160

Additional information:

(i) Insurance expired during the year, RM2,000.

(ii) Estimated bad debts, 5% of the accounts receivable.

(iii) Depreciation on equipment, 10% per year.

(iv) Interest at 5% is receivable on the note for one full year.

(v) Rent paid in advance, RM5,400 (originally charged to expense).

(vi) Accrued salaries and wages at December 31, RM5,800.

(vii) Advertising paid in advance, RM560 (originally charged to expense).

Required; pls answer all the question

a) Show the journal entries for adjustments above. [14 marks] b) Complete the 10-columns worksheet for unadjusted trial balance through to balance sheet. [20 marks] c) Explain why year-end adjustments is necessary and consequences should adjustment entries were not done. [6 marks]