On January. 5, 2023, South Frames Inc. (SFI) hired Jing as its new controller. Up until that point, all SFI's accounting was handled by Shauna, the company's bookkeeper. SF applies accounting standards for private enterprises (ASPE). It is February 15, 2023, and Jing is meeting with her team to review some accounting issues that need to be resolved before the year end financial statements can be finalized. She is particularly concerned about SFI's property, plant, and equipment. Shauna provided Jing with an excerpt from SFI's fixed asset register (the "IF1-2302EPP06.Data-06.xIsx" file). SFI pays a quarterly service fee to a property management company for management of SFI's property, plant, and equipment. Shauna capitalized the fee as property, plant, and equipment since it related to this balance. SFI has a December 31 year end. Required: If the service fees should not be capitalized, provide Jing with the required adjusting journal entry, and provide your supporting analysis. Referring to Appendix II, filter the data in a table using Power BI