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(b) Given below is the adjusted trial balance of Shawn Corporation. Shawn Corporation Adjusted Trial Balance 31 December 2021 Debit (RM) Details Cash Accounts Receivable Equipment Accounts Payable Accumulated Depreciation- Equip. Share Capital - Ordinary Retained Earnings Dividends Service Revenue Unearned Rent Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Supplies Expense Utilities Expense Required: i. Prepare journal entries to close the accounts. 25,600 17,600 31,800 32,000 111,400 12,000 400 29,800 260,600 Credit (RM) 8,800 14,800 34,000 51,000 136,000 3,000 13,000 260,600 ii. Prepare statement of retained earnings for the year ended 31 December 2021.