At the end of first month operations, Terang Marketing and Advertisement has the following unadjusted trial balance. Terang Marketing and Advertisement Unadjusted Trial Balance as at 31st August 2021 Account Name Debit (RM) Credit (RM) Cash 9,400 Accounts Receivable 18,300 Prepaid Insurance 2,400 Supplies 2,300 Equipment 40,000 Accounts Payable 42,400 Service Revenue 5,100 Capital 25,000 Unearned Revenue 5,000 Drawings 1,000 Salaries Expense 1,400 Utilities Expense 800 Advertising Expense 400 Rent Expense 1,500 77,500 77,500 Additional information: i. RM1,000 of supplies are on hand at 31st August 2021. ii. Monthly depreciation on the equipment is RM900. iii. RM1,500 from the unearned revenue has been earned. Required: a) Journalize the adjusting entries at 31st August 2021. (5 marks) (CLO2:PLO7:C4) b) Prepare an adjusted trial balance as at 31st August 2021. (Use Appendix 1) (12 marks) (CLO2:PLO7:C4) c) Prepare the following: i) Statement of Profit or Loss for the month ended 31st August 2021. ii) Statement of Owner's Equity for the month ended 31st August 2021. (5 marks) (CLO2:PLO7:C4) (2 marks) (CLO2:PLO7:C4) iii) Statement of Financial Position as at 31st August 2021. (6 marks) (CLO2:PLO7:C4)