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	RM
Akaun Belum Bayar/ Accounts Payable	2,550
Akaun Belum Terima/ Accounts Receivable	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
Modal/ Capital	112,500
Peralatan Pejabat / Office Equipment	54,375
Sewa Prabayar/ Prepaid Rent	18,000
Tunai/ Cash	70,725

Maklumat tambahan/ Additional information:

1. 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.
2. Sewa prabayar adalah untuk tempoh enam (6) bulan bermula 1 Mac 2021/ Prepaid rental is for six (6) months commencing March 1, 2021.
3. Sebanyak 40% daripada hasil perkhidmatan belum terperoleh belum dilaksanakan/ A total of 40% of the unearned service revenue is still not earned.
4. Insurans prabayar adalah untuk tempoh setahun bermula 1 Februari 2021/ Prepaid insurance is for one year commencing February, 1 2021.

5. Bil utiliti bagi bulan Mac sebanyak RM1,300 belum dibayar/ The utility bill for March of RM1,300 has not been paid.
6. Baki bekalan pejabat pada 30 Mac 2021 berjumlah RM5,000/ The balance of office supplies as of 30 March 2021 amounted to RM5,000.

Dikehendaki/ Required:

1. Sediakan catatan jurnal pelarasan bagi setiap urus niaga yang berkaitan/ Prepare the adjusting entries for related transactions.

(12 markah/ marks)

2. Sediakan imbangan duga terlaras KRK pada 31 Mac 2021/ Prepare an adjusted trial balance for KRK as of 31 March 2021.

(12 markah/ marks)

3. Nyatakan empat (4) item dalam imbangan duga belum terlaras Perniagaan Kuku Besi yang memerlukan pelarasan/ Specify four (4) items in unadjusted trial balance of Perniagaan Kuku Besi that require adjustment.

(2 markah/ marks)

4. Jelaskan mengapa setiap item yang dinyatakan dalam a) perlu dibuat pelarasan/ Explain why each item specified in a) needs an adjustment.

(4 markah/ marks)