Berikut merupakan baki akaun belum terlaras Perniagaan Kuku Besi pada 30 Mac 2021/ The unadjusted account balances as at 30 Mac 2021 for Perniagaan Kuku Besi are as follows: Akaun/ Accounts Akaun Belum Bayar/ Accounts Payable Akaun Belum Terimal Accounts Receivable RM 2,550 27,180 Bekalan/ Supplies 8,250 Belanja Iklan/ Advertising Expense 450 Belanja Upah dan Gaji/ Wages and Salaries Expenses 5,625 Hasil Perkhidmatan Belum Terperoleh/ Unearned Service Revenue 18,750 Hasil Perkhidmatan/ Service Revenue 57,555 Insurans Prabayar Prepaid Insurance 6,750 112,500 Peralatan Pejabat / Office Equipment 54,375 18,000 70,725 Modal/Capital Sewa Prabayar Prepaid Rent Tunai/ Cash Maklumat tambahan/ Additional information: 1. 2. 3. 4. Peralatan pejabat telah dibeli pada 1 Ogos 2020 mempunyai anggaran usia guna 10 tahun dengan nilai sisa RM375/ Office equipment purchased on August 1, 2020 has an estimated usage of 10 years with a residual value of RM375. Sewa Prabayar adalah untuk tempoh enam (6) bulan bermula 1 Mac 2021/Prepaid rental is for six (6) months commencing March 1, 2021. Sebanyak 40% daripada hasil perkhidmatan belum terperoleh belum dilaksanakan/ A total of 40% of the unearned service revenue is still not earned. Insurans prabayar adalah untuk tempoh setahun bermula 1 Februari 2021/ Prepaid insurance is for one year commencing February, 1 2021. EPPD1033 5. 6. Bil utiliti bagi bulan Mac sebanyak RM1,300 belum dibayar The utility bill for March of RM1,300 has not been paid. Baki bekalan pejabat pada 30 Mac 2021 berjumlah RM5,000/ The balance of office supplies as of 30 March 2021 amounted to RM5,000