Please answer how to solve number 2 and 4

Emerald Berhad, a private company, closes its accounts on December 31 every year. The company reported the following unadjusted trial balance on 31 December, 2017: Debit Credit RM RM 70,000 Land Buildings at cost 740,000 74,000 Accumulated depreciation - building Cash and cash equivalent 35,000 Prepayment 9.600 Franchise 100,000 Sales revenue 782,000 Sales return 18.100 Cost of sales 519,050 Other income 7.800 Inventory 96.000 Trade receivables 38,000 Allowance for doubtful account 2.950 neamed rent revenue 4.800 Administrative expenses 82.000 Other operating expenses 39.700 Tax expense 8.600 ALS Trade payables 89,200 Other payables 6,000 12% Long-term loan 60,000 Ordinary share capital 640,000 Retained earnings (as at 1/1/2017) 92,900 Finance costs 3.600 1.759,650 1,759.650 The following adjustments were unrecorded a year end December 31, 2017: 1. The prepayment account is a 2-year insurance expense paid in advance where the de Insurance cover from September 1, 2017 Insurance expense is treated as an administrative expense. 2. It is the company's policy to provide annual depreciation of the building at 5% nerver on cost. Depreciation is treated as a cost of sales expense expone Domov 3. The uneared rent revenue account recorded four months revenue collected in advance on December 1, 2017. The rent revenue is earned evenly over the four months 4. RM 400 of accounts receivable was determined to be uncollectible and will be written off Bad debt expense is estimated at 0.25% of net sales revenue. Required) Et he a) Joumalise the above transactions. b) Prepare statement of profit or loss and other comprehensive income and statement of changes in equity for the year ended December 31, 2017, and statement of financial position as at that date