hl 11 "I'l X X A- IE On 1 September 2021, Encik Jefri established Jefri Consulting Services. The following transactions had taken place during the month of September 2021. 1 Jefri invested RM200,000 cash in the business, as its sole owner. 2 Interviewed two personnel and employed them immediately with a salary of RM2,000 each. 3 Purchased office supplies RM1,500 cash. 4 Paid rental in advance for 12 months amounting to RM48,000 6 Purchased equipment for RM80,000 paid cash RM20,000 and the balance to be paid at a later date. 3 Paid RM3,600 for a 1 year insurance policy on the equipment. 10 Received cash in advance from a customer RM3,500. Services are expected to be delivered at the end of the month. 12 Purchased more office supplies RM3,000 on account. 14 Provided services for RM30,000 - RM10,000 cash and RM20,000 on account. (This is not relating to 10 September advance payment) 18 A customer paid RM5,000 for the services provided on 14 September. 20 Received utility bill for RM400 and will only be paid next month 24 Paid RM800 for supplies purchased on 12 September 30 Provided services amounting RM2,800 for the customer who made the advance payment on 10 September Additional information: 1. The salaries for the two employees are still accrued 2. 3. Equipment was expected to be used for 5 years with a salvage value of RM10,000. RM500 value of office supplies have been utilized in the month of September. Rental and insurance were effective from 1 September 2021 and incurred monthly. 4. REQUIRED: (a) Prepare journal entries to record each of the transaction above with the necessary adjustments. (b) Post all the joumal entries to a ledger of three column ledger. (c) Prepare an adjusted trial balance as at 30 September 2021. (d) Prepare Statement of Profit or Loss and Other Comprehensive Income for Jefri Consulting Services for the month ended 30 September 2021. (e) Prepare Statement of Financial Position for Jefri Consulting Services as at 30 September 2021