QUESTION 3 [72 marks] ADJUSTMENT AT THE END OF THE ACCOUNTING PERIOD SOALAN 3 [72 markah] PELARASAN PADA AKHIR TEMPOH PERAKAUNAN Mr. Amirul , owner of Smart Trading, shows the following balances taken from his business book on 31 December 2020 Encik Amirul, pemilik Smart Trading, menunjukkan baki-baki berikut yang diambil daripada buku perniagaannya pada 31 Disember 2020 Accounts RM Akaun Capital (January 1 2020) 60,000 Modal (1 Januari 2020) Van 10,000 Accumulated depreciation - van 2,000 Susut nilai terkumpul - van Office equipment 15,000 Peralatan pejabat Accumulated depreciation - office equipment 3,000 Susut nilai terkumpul - peralatan pejabat Inventory (January 1 2020) 37,000 Inventori (1 Januari 2020) Cash 8,900 Tunai Purchases 180,000 Belian Sales 246,000 Jualan Bad debt expense 300 Belanja hutang lapuk Accounts receivable 50,000 Akaun belum terima Accounts payable 16,450 Akaun belum bayar 4,000 500 750 23,500 Unearned rent revenue Hasil sewa belum terperoleh Insurance expense Belanja insurans Purchase discount Diskaun belian Salary expense Belanja gaji Sales return Pulangan jualan Miscellaneous expense Belanja pelbagai Purchases return Pulangan belian Drawing Ambilan 2,500 2,500 500 2,500 Additional information: Maklumat tambahan: a. Inventory on December 31, 2020 is RM25,000. Stok pada 31 Disember 2020 RM25,000. b. Prepaid insurance RM200. Insurans prabayar RM200 c. Unearned rent revenue RM1,000 Hasil sewa belum terperoleh RM1,000. d. Bad debt expense written off RM650. Belanja hutang lapuk dihapus kira RM650. e. Miscellaneous expense accrued RM250. Belanja pelbagai tertunggak RM250. 7 f. Van is depreciated at a rate of 20% per annum. Van disusut nilai pada kadar 20% setahun. g Office equipment is depreciated at a rate of 10% per annum. Peralatan pejabat disusut nilai pada kadar 10% setahun. h. Salary payable is RM1,200 Gaji belum bayar RM1,200 Required: Dikehendaki: a. Prepare journal entry to record adjustments for the above additional information. Sediakan catatan jurnal untuk merekod pelarasan bagi semua maklumat tambahan di atas. [18 marks) [18 markah) b. Prepare the Adjusted Trial Balance as at December 31, 2020. Sediakan Imbangan Duga Terlaras pada 31 Disember 2020 [20 marks) [20 markah)