The following is the trial balance for JOHN ENTERPRISE as at 31 December 2021: The following adjustments need to be considered: i. Included in the salaries and wages is an amount of RM600 paid for repairing John Enterprise's private residence. ii. The interest on loan from BTMB has not taken into account. The loan was made on 1 July 2021. iii. Rent paid of RM400 is for January 2022. iv. RM600 of the insurance is prepaid. v. RM250 of utilities has not been paid for the current year. vi. The provision for doubtful debts is to be adjusted to 5% of outstanding debtors. vii. Depreciation of office equipment is to be made based on estimation 10 years useful life. May required to: Record all the adjustments needed for the above transactions in the ledgers by using the T account format