SOALAN (QUESTION) 1 (30 MARKAH/ MARKS) Lejer Noman 2R Agency pada 31 Disember 2020, adalah termasuk akaun-akaun berikut sebelum catatan pelarasan. (The ledger of Noman 2R Agency on 31st December, 2020 includes the following accounts before adjusting entries). Akaun (Accounts) Debit (Debit) Kredit (Credit) (RM) (RM) Tunai (Cash) Akaun belum terima (Accounts receivables) Bekalan (Supplies) Peralatan (Equipment) Susutnilai terkumpul - Peralatan Accumulated depreciation- Equipment) 42,300 1,000 1,400 30,000 10,500 Kenderaan bermotor (Motor vehicle) 660,000 Susutnilai terkumpul- Kenderaan Bermotor 11,000 (Accumulated depreciation- Motor vehicle) Akaun belum bayar (Accounts payable) Modal, 1 Januari, 2020 25,500 483,000 (Capital, 1 January, 2020) Ambilan (Drawings) 3,000 Hasil perkhidmatan (Service revenue) 248,500 Belanja gaji dan upah 29,200 (Salaries and wages expense) Belanja utiliti (Utilities expense) Belanja pelbagai (Miscellaneous expense) Belanja pengiklanan (Advertising expense) 1,870 900 8,830