PART B: Additional information was available after the Financial Statements in Part A were completed. Critically analyze, the effect of each of the following items separately on the affected accounts, net income/loss, and accounting equation of AKE: (a) Depreciation to both office equipment and delivery van for a total of RM35,000. (b) Unpaid salaries of RM20,000. (c) Available balance of office supplies in hand was RM300. (d) A total of RM7,800 of the unearned revenue was realized. (e) A sum of RM40,500 insurance was not recorded. (f) The billing department failed to send invoices to clients for a total sum of RM24,400. (g) A new rental expense for equipment machines was journalized as a debit to office equipment for RM15,800 and a credit to Account Payable for RM15,800. (h) Suppliers' invoices amounting to RM135,000 were journalized as a debit to Merchandise Inventory for RM135,000 and a credit to Account Payable for RM153,000. (8 Marks)