BOKOJO KUEK Enterprise Trial Balance as at 31 December 2021 Debit Credit (RM) (RM) Capital 100,000 Account Payable 22,000 Account Receivable 40,000 Cash in hand 8,600 Bank 28,860 Inventory (1 January 2021) 1,000 Electricity expense 1,800 Rent expense 9,000 Telephone expense 1,200 Carriage outward Discount allowed 1,380 560 Discount received 1,000 Drawing 1,600 Long term loan 50,000 Delivery van (at cost) 100,000 Sales 80,000 Purchases 52,000 Sales return 9,000 Purchase return 2,000 255,000 255,000 Additional information: i. Closing inventory as at 31st December 2021 is RM15,000. ii. iii. Depreciation for the delivery van is to be provided at 20% of cost. Rent for December 2021 RM1,000 has not yet paid and not recorded in the account. iv. RM100 been prepaid telephone expenses for January 2022. V. There are RM80 being the unpaid electricity expenses during the year. However, it has been included in the account. You are required to: 1) Show the adjusting entries for additional information no. v