1. The following information is the unadjusted accounts' balances for SNF Sdn. Bhd. as at 31 January 2021: The accounts' balances were checked and the following items were found to have been omitted: i. Office supplies on hand at 31 January 2021 amounted to RM7,050. ii. Prepaid insurance represents the premiums paid on 1 May 2020 for a period of one year. iii. Depreciation of office equipment is based on the straight-line method. The office equipment has 8 years estimated useful life with no scrap value. iv. The salary expense for January is RM4,500 and will only be paid in February. v. Unearned revenue on 31 January 2021 is RM63,750. You are required to prepare the following for SNF Sdn. Bhd.: (a)Adjusting journal entries on 31 January 2021. (10) (b)Adjusted trial balance as at 31 January 2021