The following trial balance relates to Kos Jewellers Ltd for the month ending 30 September 2022: Unadjusted Trial Balance (Extract) of Kos Jeweller as at 30th September 2022 Accounts Dr ($) Cr ($) Cash at Bank 94,556 Accounts Receivable 16,100 Delivery Van 24,000 Inventory 74,250 Accumulated Depreciation Delivery van 8,400 Cost of Goods Sold 27,622 Unearned Revenue Sales Revenue 800 49,780 Prepaid Advertising Wages Expense 1,840 15600 The followings adjustments have not yet been recorded for the month of September 2022: The Delivery Van is depreciated using the straight-line method. The useful life of the Van is 4 years with no residual value. A customer on September 29th purchased a special Ring on layby (Selling Price $1200) by paying a cash deposit of $300. The balance will be paid over the next 3 months in equal instalments. Part of the transaction was recorded as follows: Dr Cash at Bank $300, Cr Sales Revenue $300. Note: The Ring will not be handed over to the customer until the final payment is received in December. Unpaid wages for the casual staff member on September 30 were $1200 Gross, Net $1000. On January 1, 2022 Kos Jeweller paid $6,072 (including GST) cash for 12 months of Advertising to an advertising broker. The original entry was recorded on January 1st as a Debit to Prepaid Advertising $5,520, a Debit to GST Paid $552, and a Credit to Cash at Bank for $6,072. Required: a) Record the above adjustments in the general journal provided below. Date Accounts Dr ($) Cr ($) b) What would be the overall impact on the Net Profit of a business if the following adjusting entries were ALL not recorded? A prepaid expense of $400 was not recorded. An accrued expense of $800 was not recorded. Depreciation of $1000 was not recorded. Show your calculations and clearly indicate the amount the profit/loss would be over/under stated