ST 3.18:

The trial balance for Amy Enterprise for the year ended 31 December 2019 is as follows:

Amy Enterprise Trial balance as at 31 December 2019
Account	Debit (RM)	Credit (RM)
Cash	4,200
Accounts receivable	20,000
Notes receivable	10,000
Inventory	24,000
Prepaid rental	2,400
Equipment	18,000
Accumulated depreciation equipment		4,000
Accounts payable		26,400
Capital, Amy		33,200
Sales		176,000
Cost of goods sold	92,000
Wages expenses	40,000
Miscellaneous expenses	24,000
Income tax	5,000
Total	239,600	239,600

Additional information:

1. Accrued interest on notes receivable is RM1,000.
2. Depreciation on the equipment is RM2,000.
3. Accrued wages is RM1,200.
4. Accrued utilities is RM800 (charged to miscellaneous account).
5. Rental which is due is RM1,000.
6. Cash drawings by Amy is RM2,800.
7. Cash of RM400 is received from a customer for a debt which was wrongly credited to the trade payables.

Instructions:

1. Prepare adjusting journal entries for transactions (a)-(g).
2. Prepare the adjusted trial balance as at 31 December 2019.