Case-2 Presented below is the unadjusted trial balance of Safa Cleaning Services for the year ended December 31, 2019: Safa Cleaning Services Unadjusted Trial Balance December 31, 2019 Particulars Debit Credit Unearned Revenue 12.600 Accounts Payable 64,500 Bank overdraft 36,000 Outstanding expense 6,300 Capital 217.500 Cash 125 SOO Accounts Receivable 168,000 Prepaid Rent 2 500 Office Supplies 8,000 Accumulated Depreciation 120.000 office Building S 00,000 Salaries Expense 13.300 Service Revenues Notes Payable Total 843,300 843,300 377.100 Additional information: Service revenues already earned but not yet collected, OMR 5,800 b. Unearned Revenue on December 31, 2019 amounted to OMR 6,000. c. On October 1, 2019 Safa paid in advance OMR 28,500 for 6 months rent on the office building commencing that date. d Office supplies on hand on December 31, 2019 amounted to OMR 3,200. c On December 31, 2019, OMR 12,500 salaries have accrued. Question No. 3 Required: Prepare the adjusting entries. (5 marks) ii. Prepare the adjusted trial balance