Prepare adjusting journal entries in the general journal based on the following information (all adjusted journal entries are dated December 31):

1. The motor vehicle has an estimated useful life of 5 years with a disposal value of RMXXXX (please estimate the value). Record depreciation for one year.
2. The office equipment has an estimated useful life of 10 years with no disposal value. Record depreciation for one year.
3. Record insurance expired for one month.
4. Stationeries supplies on hand at the end of December have a cost of RM1,900.
5. Accrue interest for the year. The annual interest rate is X%.
6. As of the end of December, RM950 of the services have been performed for customers for whom payment had been received in advance in November.