Atif Enterprise' unadjusted trial balance as at 30 June 2020 is as follows: Atif Enterprise Unadjusted Trial Balance 30 June 2020 Debit RM Credit RM Cash Accounts receivable Office supplies Prepaid insurance Land Food truck Salaries payable Accounts payable Capital, Atif Service revenue Salaries expense Other operating expenses 16,880 46,000 2,320 24,480 20,500 60,000 12,000 20,500 50,000 112,600 20,500 4,420 195,100 195,100 The following transactions are related to year-end adjustments. 1. Office supplies on hand at 30 June 2020 were RM850. 2. Insurance premium expired during the year were RM12,240. 3. A food truck was acquired on 1 July 2019. The truck has an expected useful life of 10 years and is expected to be sold for RM10,000 on disposal. Atif Enterprise uses straight line method to depreciate its truck. 4. Salaries accrued at 30 June 2020 were RM3.800. 5. Service revenue for RM10.000 from a credit customer on 16 May was not recorded