Prepare adjusting journal entries in the GENERAL JOURNALfor the year ended $31$ December $2023.$ Narratives are required.i$.$Depreciation on equipment at cost of RM$450,000$ and accumulated depreciation of RM$25,000$ is charged at $10\%$ per annum with reducing balance method.$(3$ marks$)$ii$.$Office furniture at cost of RM$200,000$ is expected to be used for $10$ years with salvage value of RM$3,000.(3$ marks$)$iii$.$As at $31$ December $2023,$ commission income received in advance is amounting to RM$2,500.(3$ marks$)$iv$.$Travelling expense accrued for RM$300.(3$ marks$)$v$.$Withdrew RM$1,400$ cash from the office.$(3$ marks