(a) The following details relate to the rent received for the year ended 31 December 2020. The business lets two properties (A and B) to two other businesses. Rent received in advance as at I Jan 2020 in respect of property A RM130. (ii) Rent received still owing as at I Jan 2020 in respect of property B RM240. (iii) Rent received by cheque on 23 Jan in respect of property A RM780. (iv) Rent received by cheque on 12 Mar in respect of property B RM1,430 Rent received by cheque on 15 Jun RM2,810 in respect of property A. Rent received by cheque on 30 Sep RM4,520 in respect of property B. Rent received by cheque on 28 Nov in respect of property A RMI,575. (viii) Rent received still owing in respect of property A as at 31 Dec 2020 RM382. Rent received in advance in respect of property B as at 31 Dec 2020 RM76. (v) (vi) (vii) (ix) Required: Construct the ledger amount for rent received for the year ending 31 December 2020. When constructing the account, show all opening and closing balances individually. (13 marks) (b) The following data relates to the accounts of Link for the year ended 31 December 2020. Calculate the amounts to be deducted from or added to the year's gross profit. Amounts paid and received RM Salaries Rent received Motor expenses 5,600 2,750 843 Additional information: As at 31 Dee 2019 Salaries Balance owing RM439 Rent received Balance owing RMI17 Motor expenses Balance prepaid RM42 As at 31 Dec 2020 Balance prepaid RM280 Balance owing RM265 Balance prepaid RM55