SECTION B: STRUCTURED QUESTION Below is the unadjusted trial balance for Fiesta Consultancy Services at the end of first year operation: Fiesta Consultancy Services Unadjusted Trial Balance May 2023 Accounts Debit Credit Cash 52,000 Receivable 15,800 Office Supplies 1,200 Office Equipment 15,000 Unearned Consulting Fees 3,500 Accounts Payable 8,500 Wages Payable 500 Fisza, Capital 75,000 Fisza, Drawings 2,500 Consulting Fees Earned 12,000 Wages Expense 7,000 Utilities Expense. 3,500 Miscellaneous Expense 2,500 RM99,500 RM99,500 1. Journalise the followings adjusting entries for Fiesta Consultancy Services. (i) Consulting Fees Earned but unbilled RM3,500. (ii) Office Supplies on hand on 31 May is RM500. (iii) Unearned Consulting service was performed during the period for RM2,000. (iv) The depreciation of office equipment was estimated to be RM3,000. (v) Accrued wages at the end of the month of RM800. 2. Post the journal entries to ledgers. 3. Prepare the Adjusted Trial Balance for Fiesta Consultancy Services.