The following list of balances is prepared by Sabri Autoworks as at 31 December 2020. Description Amount RM Sundry debtors 145,000 Sundry creditors 63.000 Drawings 52,450 Opening capital 710,000 Insurance expense 6,000 Purchases return 5,000 General expenses 30.000 Sales 988,800 Salaries 150.000 Commission 3.200 Patents 75,000 Machinery 200.000 Land 100,000 Building 300.000 Opening inventory 58,600 Carriage on purchases 20,400 Carriage on sales 32,000 Fuel and power 47,300 Wages 104.800 Return inward 6.800 Cash at bank 29.500 Cash in hand 5,400 Purchases 406.750 Other information Inventory on 31 December 2020 was valued at RM68,000 Depreciation on machinery by 10% and amortisation of patents by 20% using straight line method. Unexpired insurance at the end financial year was RM2,000. - Wages includes RM7,000 paid as advance to employees for upcoming festival celebration. Required: Prepare the following items for Sabri Autoworks. (a) General journal entries to record all the adjustments. (4 marks) (b) Adjusted Trial Balance as at 31 December 2020. (4 marks) (c) Income Statement for the year ended 31 December 2020. (11 marks) (d) Statement of Financial Position as at 31 December 2020. (12 marks)