As at 31 December 2015, David has outsourced the accounting services to Top Hill Services to draw up the final accounts. The accounting staff, Alice realised that the following entries have not been adjusted or entries that are wrongly posted. Therefore, Alice has to adjust the entries by putting up the journal entries for each of the following transactions before the final accounts are finalised: a) Wages and salaries to staff still owing as at the year-end amounting to RM8,500. The wages and salaries are normally paid on the 7th of each month. b) David Book Store received a commission statement for the month of December 2015 from a book publisher, Oxtail Publisher. The commission of RM2,200 will only be received in the month of January 2016. c) David Book Store has sublet a space to Glen Communication to set up a kiosk to sell his telecommunication products. As at 1 December 2015, Glen has paid RM1,000 being the payment for the month of December 2015 and January 2016. As at 31 December 2015, an adjustment is to be made for the amount that has been prepaid by Glen. d) On 30 November 2015, David has made an insurance premium of RM2,400 for fire and burglary coverage. The policy commenced on 1 December 2015 to 30 November 2016. At the end of 31 December 2015, an adjustment is to be made for the prepaid amount. e) Purchase of stationery of RM250 was wrongly debited to purchases account. f) A receipt of cash sales of RM45 had been entered on the credit side of the cash book and debit side of cash sales account. g) David took out stationery items from the shop for his personal use. The stationery items amounting to RM120 has yet to be recorded. h) Repairs and maintenance of motor vehicle amounting to RM1,800 was wrongly capitalised as fixed assets. 1) Sales of goods on credit for RM515 to ABC Corporation had been wrongly debited to CBA Corporation. ) Carriage inwards for RM540 had been taken up in carriage outwards. Required As at 31 December 2015, prepare the journal entries to correct the transactions. (Kindly ensure the date, currency symbol and narration are reflected in each of the journal entries)