SECTION B: STRUCTURED QUESTION Below is the unadjusted trial balance for Fiesta Consultancy Services at the end of first year operation: Fiesta Consultancy Services Unadjusted Trial Balance May 2023 Cash - Debit balances : RM52,000 Receivable - Debit balances : RM15,800 Office Supplies - Debit balances : RM1,200 Office Equipment - Debit balances : RM15,000 Unearned Consulting Fees - Credit balances : RM3,500 Accounts Payable - Credit balances : RM8,500 Wages Payable - Credit balances : RM500 Fisza, Capital - Credit balances : RM75,000 Fisza, Drawings - Debit balances : RM2,500 Consulting Fees Earned - Credit balances : RM12,000 Wages Expense - Debit balances : RM7,000 Utilities Expense - Debit balances : RM3,500 Miscellaneous Expense - Debit balances : RM2,500 Total Debit balances : RM99,500 Total Credit balances : RM99,500 1. Journalise the followings adjusting entries for Fiesta Consultancy Services. (i) Consulting Fees Earned but unbilled RM3,500. (ii) Office Supplies on hand on 31 May is RM500. (iii) Unearned Consulting service was performed during the period for RM2,000. (iv) The depreciation of office equipment was estimated to be RM3,000. (v) Accrued wages at the end of the month of RM800. 2. Post the journal entries to ledgers. 3. Prepare the Adjusted Trial Balance for Fiesta Consultancy Services.