Case-2 Presented below is the unadjusted trial balance of Fortune Travel Agency for the year ended December 31, 2019: Fortune Travel Agency Unadjusted Trial Balance December 31, 2019 Particulars Cash Accounts Receivable Prepaid Rent Office Supplies Furniture Accumulated Depreciation Accounts Payable Unearned Revenue Capital Drawing Service Revenues Salaries Expense Miscellaneous Expense Total Debit (OMR) Credit (OMR) 12,600 64,500 36,000 6,300 217,500 120,000 377,100 9,300 843,300 43,500 90,000 28,500 168,000 513,300 843,300 Additional information: a. On November 1, 2019 Fortune paid in advance OMR 36,000 for 6 months rent on the office building commencing that date. b. Office supplies on hand on December 31, 2019 amounted to OMR 2,700. c. On December 31, 2019, OMR 10,500 salaries have accrued. d. Service revenues already earned but not yet collected, OMR 5,800. e. Unearned Revenue on December 31, 2019 amounted to OMR 16,000. Question No. 3 Required: i. Prepare the adjusting entries. (5 marks) ii. Prepare the adjusted trial balance. (5 marks)