It is now February 15, 2021. LensCo and SFI are still in the process of integrating their financial reporting systems. While LensCo has established financial reporting processes and systems controls in place, Jing is skeptical about the manual processes in place at SFI. Both LensCo and SFI apply accounting standards for private enterprises (ASPE). At your meeting you are provided with an excerpt from SFI's fixed asset register (the "QUESTION2.DATA" file). Prior to the LensCo acquiring SFI's shares, SFI had a December 31 year-end. Required Assuming the service provider fees should not be capitalized, provide Jing with the required adjusting journal entry, and provide your supporting analysis. Filter the data in a table using Power BI