a) Unbilled services for January is RM4,900

b) RM480 of prepaid insurance has become an expense

c) Depreciation expenses for Furniture and Equipment in the month of January is RM3,125.

d) Interest amounted RM60 is not yet paid in January.

e) RM750 of rent expenses is payment made in advance for the month of February 2019

f) Salaries for two office assistants were not yet paid until 31 January, RM2,510.

Required:

1.Journalize the adjusting entries 2.Prepare the adjusted Trial Balance as at January 31, 2019