QUESTION 3 (15 MARKS) At month end, Wagner Sdn Bhd close the following balance in their Unadjusted Trial balance: Cr (RM) Wagner Sdn Bhd Unadjusted Trial Balance 30 November 2019 Account Dr (RM) Cash 45,600 Advertising Supplies 7,500 Prepaid Insurance 1,800 Office Equipment 15,000 Notes Payable Account Payable Capital Drawing 1,500 Unearned Service Revenue Service revenue Salary expenses 12,000 Rent Expense 2,700 15,000 7,500 30,000 3,600 30,000 As an Account Manager in Wagner Sdn Bhd, you realise the following entries have not yet been effected: 1) Inventory count at the close of business on November 31 reveals that RM3,000 of supplies are still on hand. 2) One-year fire insurance policy was paid RM1,800. Coverage began on November 1. 3) Office equipment was newly bought on November 1. Estimated depreciation on the office equipment to be RM1,440 a year. 4) Unearned service revenue of RM3,600 was received on November 2 for a services expected to be completed by January 31. Analysis reveals that the company earned RM1,200 of those fees in November 5) Wagner earned RM600 for advertising services done for Fortune Enterprise that yet to be recorded. 6) The company signed a three-month note payable of RM15,000 on November 1 at an annual rate of 12%. The interest is yet to be recorded. 7) Salaries was paid on cut-off date November 24, and the next salaries payment is 7 December. The employee receive total salaries of RM15,600 per month. 8) Management of the company has decided to provide for 10% for doubtful debts from the Account Receivable. REQUIRED: Prepare the Adjusted Trial Balance for Wagner Sdn Bhd as at 30 November 2019. (15 Marks)