Given below are the account balances for Perniagaan Ria, and the necessary adjustments at year end. All accounts carry normal balances. Perniagaan Ria, Account Balances Year Ended December 31, 2019 Accounts Cash Accounts Receivables Supplies Prepaid Rent Fumiture Accumulated Depreciation Furniture Vehicle Accumulated Depreciation- Vehicle Accounts Payable Salary Payable Uneamed Sales Revenue Capital Withdrawals Service Revenues Salary Expense Rent Expense Utilities Expense Supplies Expense Depreciation Expense-Fumiture Depreciation Expense-Vehicle RM 98,000 22.000 34,000 7,000 41,000 8.000 120,000 28,000 22,000 14,000 194,000 10,000 118,000 32,000 15.000 5000 Adjustments at year end: 1) i) ii) iv) V) Prepaid Rent that has expired is RM5,000. Annual depreciation for Furniture is RM4,000. Annual depreciation for Vehicle is RM8000 Uneamed Sales Revenue eamed during the period is RM8,000. Salaries to employees that is not paid yet, RM4,000. Supplies used during the period amounted to RM9,000. Required: a) Complete the worksheet provided at the last page of this question booklet with the unadjusted account balances, adjustments and then the adjusted account balances (20 marks) b) Explain why adjustments are necessary at the end of accounting period