Prepare the year end adjusting journal entries for the following transactions in the GENERAL JOURNAL. Narratives are required. a. Depreciation on equipment at cost of RM450,000 and accumulated depreciation of RM25,000 is charged at 10% per annum with reducing balance method. (3 marks) b. Office furniture at cost of RM200,000 is expected to be used for 10 years with salvage value of RM3,000. (3 marks) c. As at 31 December, commission income received in advance is amounting to (3 marks) RM2,500. d. Travelling expense accrued for RM300. (3 marks) e. The owner of the business withdrew RM1,400 cash from the office. (3 marks)