Based on the information,

(a) Prepare journal entries (including adjustment entries) to record business transactions that occurred during January to April 2020. (No need to write a description)

(b) Prepare an adjusted trial balance for Company A on 30th April

Company A is a business that provides related advisory services etiquette and self- skills. The business has commenced its operations in January 2018. Below is the account balance of the company as at 31st December 2019. Account RM (Debit) RM (Credit) Cash 150'000 Accounts Receivable 55'000 Rental Receivable 8'000 Office Supplies 6'700 Office Equipment 45'800 Prepaid Insurance 4'400 Building 105'000 Vehicle 80'000 1'000 Accumulated Depreciation-Building 9'600 Accumulated Depreciation- Vehicle Accounts Payable 89'200 Notes Payable 152'000 Unearned Fees Revenue 35'800 Capital 167'300 Total 454'900 454'900 The following are transactions that have taken place in the first quarter of 2020. Date Transaction January 5 Company A' owner added RM55'000 in cash capital to his business 15 Received cash payment from Company B amounting to RM14'000 for advisory services provided by Company A in November 2019 30 Pay employees' salaries and utility expenses in cash of RM12'500 and RM1'800 respectively. February 17 Pay advertising expenses in cash of RM9'800 20 Provide advisory services for Institute C. Institute C paid in full for this service amounting to RM15'600 in cash. 25 Provide consultation to the staff o Institute D. The price for this consultation service is RM49'500 and the institute will pay for this service in May 2020. 28 Pay employees' salaries and utility expenses in cash of RM12 500 and RM2'100 respectively. March 4 Received cash payment from Institute E amounting to RM25'000 which has been owed to Company A since January 2019 18 Provide consulting services to Company F worth RM35'800. Company F has made full payment on 30 December 2019 for the service. 26 Owner of Company A made a cash withdrawal of RM15'000 for personal use. 30 Pay employees' salaries and utility expenses in cash of RM12'500 and RM1700 respectively. April loo Buy supplies for office in cash RM12 600 13 Obtained an advance booking from Company Z for Company Z' awards day which will be held in October 2020. Company Z has paid in full RM8'000 for the service. Purchased 2 units of office desks worth RM2'000 on credit for employee use. 16 30 Pay employees' salaries and utility expenses in cash of RM12500 and RM1'900 respectively. Additional Notes: 1. The vehicle was purchased in January 2018 at a price of RM80'000 with an annual depreciation of RM4'800. 2. The building was purchased in November 2019 at a price of RM105'000 with a monthly depreciation of RM500 3. As at 30 April 2020, the following are the account balances for: (a) Office Supplies = RM15'300 (b) Rent Receivable = RM3'000 (c) Notes Payable = RM125'000 (d) Prepaid Insurance = RM2640 4. Transactions involving service revenue are recorded using the Service Revenue account name. 5. Notes Payable is a long-term liability