The ledger of Noman 2R Agency on 31st December, 2020 includes the following accounts before adjusting entries). (Accounts) Debit (Debit) (RM) Kredit (Credit) (RM) (Cash) 42,300 (Accounts receivables) 1,000 (Supplies) 1,400 (Equipment) 30,000 (Accumulated depreciation- Equipment) 10,500 (Motor vehicle) (Accumulated depreciation- Motor vehicle) (Accounts payable) 660,000 11,000 25,500 483,000 (Capital, 1 January, 2020) (Drawings) 3,000 (Service revenue) 248,500 (Salaries and wages expense) 29,200 (Utilities expense) 1,870 (Miscellaneous expense) 900 (Advertising expense) 8,830 (Additional information is as follows): i.. (At 31/12/2020, RM500 of supplies remain un- used). (Depreciation policy on property, plant, and equipment is as follows): (Equipment - straight line method which is 10% per annum at cost). kos. (Motor vehicle - straight line method which is 20% per annum at cost).