Lampam Dsungai Bhd is a company whose main business is to publish and sell printed materials such as books and magazines. The partial statement of financial position of Lampam Dsungai Bhd as at 30 September 2022 shows the following: (a) (b) Date Current Liability Accounts Payable Income Tax Payable Following are transactions related to current liabilities and equity that took place during the final quarter of 2022. 2 Oct. Equity Share Capital (1,000,000 ordinary shares) Reserve Retained Earnings 4 Nov. 1 Dec. 11 Dec. 5 Dec. 20 Dec. 28 Dec. 30 Dec. REQUIRED: Transactions RM 1,260,000 315,600 1,575,600 3,000,000 8,400,000 4,200,000 15,600,000 Purchased equipment for RM240,000, paying RM60,000 in cash and giving a one-year, 8% note for the balance. Received RM900,000 in advance for journal subscriptions to be delivered in December and January. Made a 5-year bank loan of RM600,000 to be paid in equal installments of RM120,000. The payments will be made on every 30 November, beginning November 2023. Ignore the interest. Delivered journals subscribed in November, worth RM450,000. Purchased goods from Sebarau Biru Sdn Bhd for an invoice price of RM120,000, terms 2/20, n/30. Purchases and accounts payable are recorded at net amounts. Sixty percent (60%) of the invoice was paid on 20 December. Received sixty percent (60%) of the invoice of Sebarau Biru Sdn. Bhd from the purchased of 11 December. Paid gross salaries of RM750,000 to employees. Deductions from the salaries include the following: Prepare journal entries to record all the above transactions. Prepare adjusting journal entry(ies) on 31 December 2022. Employees' contribution to EPF of 10% of the gross salary - Zakat amounting to RM16,800 - Health insurance premium of RM19,200. Declared a dividend of RM0.20 for each share outstanding.