AICIRA REPAIRS began operations on January 2019. At the end of the first year operations, the trial balance before adjustment shows the following: AICIRA REPAIRS Trial Balance as at 31 December 2019 Debit(RM) Credit(RM) Cash 12,400 Bank 21,000 Accounts Receivable/ Debtors 3,200 Equipment 13,600 Vehicles 68,000 Building 102,000 Unearned revenue 5,500 Accounts Payable/ Creditors 55,700 Capital 37,000 Service Revenue 184,000 Supplies 35,000 Prepaid Insurance 6,000 Salaries Expense 21,000 282.200 282,200 Additional information: i. Supplies balance as at 31st December 2019, RM15,000. ii. Depreciation expenses for equipment, vehicles and building are as below: Item Equipment Vehicles Building Depreciation 1.360 6,800 5,900 Additional information: i. Supplies balance as at 31st December 2019, RM15,000. ii. Depreciation expenses for equipment, vehicles and building are as below: Item Equipment Vehicles Building Depreciation 1.360 6,800 5,900 iii. iv. V. Salaries RM2,000 incurred, but still unrecorded and unpaid. RM 3,000 from the unearned revenue has been earned. RM2,000 of the prepaid insurance has expired. Required: Prepare: a) Journal entries for the adjustments b) an adjusted trial balance as at 31st December 2019. c) Statement of Profit or Loss for the month ended 31st December 2019. d) Statement of Owner's Equity for the month ended 31st December 2019. e) Statement of Financial Position as at 31st December 2019