QUESTION 2 Part A Pureen Berhad had the following Adjusted Trial Balance as at 31 December 2018. PUREEN BERHAD Adjusted Trial Balance As at 31 December 2018 Credits (RM) Debits (RM) 600,000 382,000 750,000 Account Titles Cash Accounts Receivable Machinery Accounts Payable Accumulated Depreciation-Equip. Share Capital - Ordinary Retained Earnings (1 January) 230,000 24,000 500,000 150,000 Dividends 60,000 545,000 240,000 300,000 Service Revenue Unearned Rent Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Commission Expense Insurance Expense Advertising Expense Utilities Expense 110,000 12,000 26,000 9,000 10,000 30,000 1,989,000 Total 1,989,000 Required: (a) Journalize the entries required to close the accounts. (b) Prepare the post-closing Trial Balance as at 31 December 2018. (7 Marks)