Part B The following are the account balances from Samba Corporation's book on 31 December 2021. Details Notes Payable Accounts Receivable Prepaid Insurance Accumulated Depreciation - Motor vehicles Motor vehicles Interest Payable Salaries Payable Unearned Service Revenue Supplies RM 40,000 0 6,000 13,300 0 0 0 72,000 5,880 Additional information: 1. As at 31 December 2021, a count of supplies indicates that supplies on hand amounting RM1,500. 2. Samba Corporation paid RM6,000 for 12 months of insurance coverage in advance on 1 October 2021. 3. During the year, the depreciation for motor vehicles amounting RM2,500. 4. Samba Corporation borrowed RM40,000 by signing a 6%, one-year notes payable on 1 June 2021. 5. RM20,000 salaries not yet paid as at 31 December 2021. 6. Samba Corporation billed RM6,000 for service performed for a client in December 2021. 7. On 1 December 2021, Samba Corporation received RM72,000 for services to be performed from 1 December 2021 until 31 May 2022. Required: Based on the additional information stated above, journalise the adjusting entries as at 31 December 2021 for Samba Corporation. Provide brief explanation. (10 marks)