Azami Resources provides renovation and interior designing services for personal and commercial. The business requires the client to pay a deposit of 25% on the quotation amount before the work starts. The balance should be paid after the services completely performed. Below is the trial balance of Azami Resources at April 30, 2020.

Azami Resources Trial Balance at 30 April 2020
	RM	RM
Cash	37,800
Accounts Receivable	51,225
Prepaid Insurance	9,000
Supplies	11,739
Wages Expense	85,275
Utilities Expense	15,150
Rent Expense	3,750
Miscellaneous Expense	6,036
Land	75,000
Equipment	67,500
Accumulated Depreciation-Equipment		26,475
Vehicles	78,000
Accumulated Depreciation-Vehicles		20,250
Accounts Payable		20,625
Unearned Service Revenue		18,000
Capital, Azami		155,325
Drawings, Azami	12,000
Service Revenue		211,800
	452,475	452,475

Adjustment data:

1. Supplies on hand is RM3,300.

2. The insurance policy is for a year.

3. Invoices representing RM13,500 of services performed during the month have not been recorded as of April 30.

4. Wages of RM1,875 are accrued at April 30.

5. Annual depreciation for equipment is RM4,500. On the other hand, the vehicle has a 10-year life with RM10,500 salvage value.

6. The following bills has not been recorded and paid: advertising RM3,150; maintenance RM600 and utility RM525.

7. 70% of unearned service revenue is recognized for services performed during the month.

Required:

a) Prepare the adjusting entries for the month of April.

b) Prepare an adjusted trial balance at April 30, 2020.