Dear tutor, please answer all the questions below.

Given below are the account balances for Perniagaan Salam, and the necessary adjustments at year end. All accounts carry normal balances. Perniagaan Salam, Account Balances Year ended 31st December, 2019 Accounts Cash Accounts Receivables Supplies Prepaid Rent Furniture Accumulated Depreciation-Fumiture Land Accounts Payable Salary Payable Unearned Sales Revenue Capital Withdrawals Service Revenues Salary Expense Rent Expense Utilities Expense Maintenance Expense Supplies Expense Depreciation Expense-Furniture RM 98,000 22,000 39,000 7,000 41,000 8,000 120,000 22,000 0 15,000 190,000 10,000 160,000 32,000 0 15,000 8,000 3,000 0 Adjustments at year end: i) Prepaid Rent that has expired is RM5,000. ii) Annual depreciation for Furniture is RM4,000. iii ) Uneamed Sales Revenue earned during the period is RM8,000. iv) Salaries to employees that is not paid yet, RM4,000. V Supplies used during the period amounted to RM9,000. Required: a) Show journal entries for adjustments above, (2.5 marks) b) Complete the worksheet provided at the end of this question with its necessary amount. (12.5 marks) c) Discuss why adjustments to account balances at the end of accounting period is necessary before preparing the financial statements. Your discussion should include types of accounts needing adjustments and impact of adjustments to the financial statements. (5 marks) Income Statement Balance Sheet Unadjusted trial balance (RM) DEBIT CREDIT Adjustments (RM) DEBIT CREDIT Adjusted trial balance (RM) DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT Accounts/Akaun Tunai / Cash Akaun Belum Terima/ Accounts Receivables Bekalan / Supplies Sewa Prabayar / Prepaid Rent Perabot / Furniture Susutnilai Terkumpul- Perabot / Accumulated Depreciation-fumiture Tanah/Land Akaun Belum Bayar / Accounts Payable Gaji Belum Bayar / Salary Payable Hasil Belum Terperoleh / Unearned Sales Revenue Modal/Capital Ambilan/Withdrawals Hasil Perkhidmatan / Service Revenues Belanja Gaji / Salary Expense Belanja Sewa / Rent Expense Belanja Utiliti / Utilities Expense Belanja Baikpulih/ Maintenance expense Belanja Bekalan / Supplies Expense Belanja Susutnilai-Peralatan / Depreciation Expense-Furniture