The following is the trial balance of Putra Services Enterprises as at 31 December 2017. Putra Services Enterprises Trial balance as at 31 December 2017 Account Debit (RM) i. ii. iii. iv. V. Additional information: a. Cash Accounts receivable Insurance prepaid Supplies Land b. Equipment Accumulated depreciation-Equipment C. Accounts payable Capital Retained earnings Fees earned Salaries expense Advertising expense REQUIRED: 19,110 15,800 3,300 2,840 34,900 123,350 50,500 18,000 267,800 Credit (RM) Prepare the journal entries for the adjustments above. 61,300 4,200 12,700 34,000 155,600 Unexpired insurance as at 31 December is RM900. Supplies on hand as at 31 December is RM350. Depreciation of equipment for the year is 10 percent of cost. Accrued salaries as at 31 December is RM4,100. Fees earned but unbilled to customer as at December 31 amounted RM10,500. 267,800 (7 Marks) Prepare an adjusted trial balance as at 31 December 2017 after the necessary adjustments. (11 Marks) Prepare the partial Statement of Financial Position as at 31 December 2017 which shows only assets and liability. (7 Marks)