Presented below is the unadjusted trial balance of Al Wahda IT consultancy Niswa for the year ended December 31, 2019:

Case 1 Presented below is the unadjusted trial balance of Al Wahda IT consultancy Niswa for the year ended December 31, 2019: Al Wahda IT consultancy Nizwa Unadjusted Trial Balance December 31, 2019 Particulars Debit Credit 40.000 25.2001 6,000 13.000 38.000 26.500 128,400 7,500 1125.000 125.000 Vice Revenues X5.500 ISales Fun 145.50 Commission paid Total 24,300 273.900272.900 Additional information: a Service Revenue earned but not collected OMR 2,300 b. 10% of debtors declared as bad debt. Unearned revenue amount reduced to OMR 5000 d. Unpaid salary in the month of December 2019 is OMR 1300 e Supplies in hand on December 31" 2019 is OMR 2000 Required: Prepare the adjusting entries. (5 marks) ii. Prepare the adjusted trial balance. (5 mark iAdjusting Entries Dade Particulars LF No Debit Credit Adjusted Trial balnce Particulars Debit Credit