Times New R - 12 AA Aa A 2.1 Aae BIU - abe X, X A-. A. Font Paragraph Below is an Unadjusted Trial Balance of Tading Bhd at 31 December 2019 Cr. RM Account receivables Buildings Cash Cost of goods sold Equipment Patent Income tax expense Inventory Land Dr. (RM) 109,658 1,372,680 1,314,264 856,152 504,000 60,276 50,340 551,950 766,800 11,953 14,086 48,000 1,680 25334 1,176 35,935 137,268 252,000 Maintenance and repair expenses Office expense Prepaid insurance Property tax expense Salaries and wages expenses Sales returns and allowance Accounts payable Accumulated depreciation - buildings Accumulated depreciation - equipment Deferred tax liability Gain on revaluation of properties Gain on sale of land Gain on translation of foreign operations Notes payable Rent revenue Retained earnings Revaluation reserve Translation of foreign operations reserve Sales revenue Share capital 29,640 109,560 5,880 194,400 57,600 912,720 560,640 263,160 2,238,180 878,765 5,698,349 5,698,349 Additional information: English (United Kingdom) ere to search e 92 - Word 60138268074 Heading 1 Heading 2 Heading 6 Title Subtitle Subtle Em Emphasis Intense Styles Additional information: 1. An unpaid salaries and wages as at 31 December 2019 is RM18,000 2. Atenant of an office space has not yet pay a rental for December 2019 amounting RM3,000 3. The company returned defect merchandise bought from supplier and was refunded RM3 500 in cash The company use perpetual inventory system and this transaction has not yet been recorded 4. The company received RM35,000 in cash from a customer on 30 December 2019 and recorded as sales revenue. However the company only managed to supply the merchandise on 3 January 2020. 5. Payment for a one-year insu verage was made on 1 July 2019. 6. Annual depreciation for building and equipment are based on straight line depreciation basis over a period of 50 years and 10 years respectively with no scrap value. 7. 30% of the notes payable is due next year. The note payable interest rate is 8% per annum. nice REQUIRED: a) Journalise the adjusting entries on 31 December 2019 (8 Marks) b) Prepare a statement of Profit or Loss and Other Comprehensive Income for Jasa Tading Bhd for the year ended 31 December 2019 according to MFRS 101 Presentation of Financial Statement. (12 Marks) c) Prepare a Statement of Financial Position for Jasa Tading Bhd as at 31 December 2019 according to MFRS 101 Presentation of Financial Statement (20 Marks) (Note: Round-up your answer to the nearest RM) 0 ENG 5.C 777