AB Cleaning Services Enterprise owned by Kapala Mahmood is operating in Kuala Kedah beginning 1 January 2017. Currently, AB Cleaning Services Enterprise is preparing its financial statements on a monthly basis. The following transactions for AB Cleaning Services Enterprise for the month of January 2017 were as follows:

2. Jan. Kapala Mahmood made investments of RM150,000 cash and RM90,000 equipment into the business.
3. Paid RM24,000 cash for the whole year 2017 of rental.

5 Purchased office supplies for RM4,000 cash.

8 Paid RM6,000 cash for a one year insurance policy.

15 Purchased a van for RM10,000 on account from JB Company.

18 Provided cleaning services to Mohd Azizi Perdana and earned RM70,000, received RM50,000 cash and the remaining balance was on account.

19 Paid RM6,000 to JB Company.

20 Received RM10,000 in advance from AZ Enterprise for cleaning services.

20 Received utility bill of RM2,000, to be paid on 12 February 2017.

25 Prepared invoice for the salary of RM12,000, to be paid on 2 February 2017.

26 Received RM12,000 from Mohd Azizi Perdana.

29 Provided cleaning services to AZ Enterprise related to the transaction on 20 January.

Additional information:

1. AB Cleaning Services Enterprise used the straight-line method at a rate of 12% per annum to depreciate both the equipment and van.
2. The use of supplies during the month of January 2017 was RM3,000.

REQUIRED:

1. Prepare the journal entries to record each of the transactions including all the necessary adjustments for the month of January 2017 (Explanations are not required).
2. Post the journal entries in (a) above to the three-column ledgers.
3. Prepare an adjusted trial balance for AB Cleaning Services Enterprise for the month of January 2017.