Cash Case 1 Presented below is the unadjusted trial balance of Al Wahda IT consultancy Niswa for the year ended December 31, 2019: Al Wahda IT consultancy Nizwa Unadjusted Trial Balance December 31, 2019 Particulars Debit Credit 40.000 Computers 75.200 Supplies 6.000 Stationary 5.300 Advertisement 13,000 Debtors 38.600 Creditors 26.500 Accounts Payable 28.400 Unearned Revenue 7,500 Capital 125.000 Goodwill 25.000 Service Revenues 85.500 Salaries Expense 45.500 Commission paid 24,300 Total 272,900 272,900 Additional information: a Service Revenue earned but not collected OMR 2,300 b. 10% of debtors declared as bad debt. c. Unearned revenue amount reduced to OMR 5000 Unpaid salary in the month of December 2019 is OMR 1300 e Supplies in hand on December 31" 2019 is OMR 2000 Required: Prepare the adjusting entries. (5 marks) ii. Prepare the adjusted trial balance. (5 mark i. Adjusting Entries Date Particulars L.F No Debit Credit Adjusted Trial balnce Particulars Debit Credit