Baki terlaras akaun Perniagaan Mina pada 31 Mei adalah seperti berikut/ The adjusted accounts' balances as at May 31 of Perniagaan Mina are as follows. Akaun/ Accounts Akaun Belum Bayar/ Accounts Payable Akaun Belum Terimal Accounts Receivable Ambilan/ Drawings Bekalan/ Supplies Hasil Belum Terperoleh/ Unearned Revenue Modal/ Capital Kenderaan/ Vehicles Susutnilai Terkumpul Kenderaan/ Accumulated Depreciation - Vehicles Tunai/ Cash Sewa Belum Bayar/ Rent Payable RM 8,500 11,900 20,400 6,800 5.100 72.250 85,000 20,400 18,700 2,550 Perniagaan Mina telah menyediakan sebahagian daripada catatan penutup seperti berikut/ Mina Enterprise has prepared partial closing entries as follows: Debit Dehir 200.600 Kredit/ Credit Tarikh Akaun/ Account Date Mei/ May 31 Hasil Perkhidmatan/ Service Revenue Ringkasan Pendapatan/ Income Summary 200,600 Meil May 31 166,600 Ringkasan Pendapatan/ Income Summary Belanja Bekalan/ Supplies Expense Belanja Percetakan/ Printing Expense Belanja Susutnilai/ Depreciation Expense Belanja Sewa/Rent Expense Belanja Upah/ Wages Expense Belanja Utiliti/ Utilities Expense 32 300 30 600 6,800 47,600 40.800 8.500 Dikehendaki/ Required: a) Lengkapkan catatan penutup Perniagaan Minal Complete the closing entries for Mina Enterprise (3 markah/ marks) b) Sediakan penyata kewangan Perniagaan Mina bagi tahun kewangan berakhir 31 Mei 2021/ Prepare financial statements for Mina Enterprise for the year ended May 31, 2021. (12 markah/ marks) c) Sediakan imbangan duga penutup Perniagaan Mina pada 31 May 2021/ Prepare the post- closing trial balance for Mine Enterprise as of May 31, 2021 (5 markah/ marks)