Prepare the required end-of-period adjusting entries for each independent case listed below.

Case 1

A company began the year with a RM3, 000 balances in the office supplies account. During the year, RM 8,500 worth of additional office supplies was purchased. A physical count of office supplies on hand at the end of the year revealed that RM 7,400 worth of office supplies had been used during the year. No adjusting entry has been made until year end.

Case 2

B Company has a calendar year end accounting period. On july1, the company purchased office equipment for RM 30,000. It is estimated that the office equipment will depreciate RM500 each month. No adjusting entry has been made until year end.

Case 3

Sime Realty is in the business of renting several buildings and prepares monthly financial statements. It has been determined that 3 tenants in RM800 per month apartments and one tenant in RM1,000 per month apartment had not paid their august rent as of August 31st.

Alpha Sdn Bhd adjusts its accounts at the end each month. The selected accounts appearing below reflect balances after adjusting entries were prepared on April 30. The adjusted trial balance shows the following:
Prepaid rent = RM10, 000
Fencing      = RM30, 000
Accumulated depreciation – fencing = RM5, 500
Unearned ticket revenue     = RM400

Other data:

i) Three months’ rent had been prepaid on April 1.
ii) The fencing is being depreciated at RM6, 000 per year.
iii) The unearned ticket revenue represents tickets sold for future use. The tickets were sold at RM4.00 each on

April 1. During April, twenty of the tickets were used by customers.

Required:

Prepare the adjusting entries that were made by Sime Realty on 30 April.