Accounting assistant of Kentong Consulting Engineer's maintains a very simple computerized general ledger system. This system includes routines for recording receipts, payments and sales on account. However, the system is not sufficiently robust to automate end-of- period adjustments. Below is the trial balance for the month of January 31, 2019 Kentong Consulting Engineer Trial Balance (January 31, 2019) Debit Credit Cash Accounts Receivable 49,600 Engineering Supplies 1,960 1,100 aid Insurance Furniture and Equipment 55,000 Accumulated Depreciation Furniture and 6,250 7,950 35,010 uipment Account Payable Capital Service Revenue 100,000 9,750 Rent Expense Office Salaries Expense 500 1,080 720 Heat, Light and Water Expense Miscellaneous Office Expense RM149,210 RM149,210 The above trial balance has not been adjusted for the following matters: 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 Question i. Prepare the adjusted Trial Balance as at January 31, 2019 (18 marks)