Aldous Bhd is a newly establish organisation. At the end of its first accounting year 31 December 2021, the trial balance contained the accounts shown below.

Analysis reveals the following additional data: 1. The balance of supplies at the end of the year was RM2,500. 2. The note payable was issued on 1 April 2021. It is a 5%, 12 months note. 3. Insurance paid is the premium on one-year policy which cover from 1 July 2021 until 30 June 2022. 4. Depreciation for equipment is 10% per year based on straight line method. 5. Utilities for December 2021 amounting to RM1,000 havent been paid by the business. Required (i) Journalise the adjusting entries as 31 December 2021. (5 marks) (ii) Prepare adjusted trial balance as at 31 December 2021. (5 marks)

Credit (RM) Cash Accounts receivable Equipment Prepaid insurance Salaries and wages expense Supplies Advertising expense Utilities expense Notes payable Accounts payable Share capital - ordinary Service revenue Debit (RM) 18,400 24,000 75,000 3,600 56,000 12,000 4,500 11,000 42,000 18,000 25,000 119,500 204,500 204,500