Question 2 (10 marks) At the end of first month operations, Advanced Marketing Service has the following unadjusted trial balance. Advanced Marketing Service Unadjusted Trial Balance as at 31st August 2018 Account Name Debit (RM) Credit (RM) Cash 19,400 Accounts Receivable 8,300 Prepaid Insurance 2,400 Supplies 2,300 Equipment 40,000 Accounts Payable 22,400 Service Revenue 15,100 Capital 35,000 Unearned Revenue 5,000 Drawings 1,000 Salaries Expense 1,400 Utilities Expense 800 Advertising Expense 400 Rent Expense 1,500 77,500 77,500 Additional information: i. The company prepare financial statement every end of the month. ii. RM1,000 of supplies were still on hand at 31st August 2018. iii. Yearly depreciation on the equipment is RM8,000. iv. RM1,500 from the unearned revenue has been earned. v. Actual advertising expense for the month was RM700. Advanced Marketing had paid RM400 only. Required a) Journalize the adjusting entries at 31st August 2018.