Below is the unadjusted trial balance for Fiesta Consultancy Services at the end of first year operation: Accounts Cash Accounts Receivable Office Supplies Office Equipment Unearned Consulting Fees Accounts Payable Wages Payable Fisza, Capital Fisza, Drawings Consulting Fees Earned Wages Expense Utilities Expense Miscellaneous Expense Fiesta Consultancy Services Unadjusted Trial Balance May 2023 (iv) Debit Balances 52,000 15,800 1,200 15,000 2,500 7,000 3,500 2,500 RM99,500 Credit Balances 3,500 8,500 500 75,000 12,000 RM99,500 1. Journalise the followings adjusting entries for Fiesta Consultancy Services. (i) Consulting Fees Earned but unbilled RM3,500, Office Supplies on hand on 31 May is RM500. (ii) (iii) Unearned Consulting service was performed during the period for RM2,000. The depreciation of office equipment was estimated to be RM3.000. Accrued wages at the end of the month of RM800. 2. Post the journal entries to ledgers. 3. Prepare the Adjusted Trial Balance for Fiesta Consultancy Services