Below is the unadjusted trial balance of AB for the 12-month fiscal year ended 31 October 2020:

	Debit (RM)	Credit (RM)
Cash	12,000
Accounts receivable	3,600
Prepaid insurance	0
Supplies	2,500
Land	15,000
Building	60,000
Furniture	3,000
Equipment	20,000
Accumulated depreciation building		0
Accumulated depreciation equipment		0
Accumulated depreciation furniture		0
Accounts payable		4,400
Salaries payable		0
Interest payable		0
Unearned commissions revenue		1,200
Unearned subscriptions revenue		800
Bank loan long term		47,600
Share capital		52,100
Retained earnings		0
Income summary		0
Commissions revenue		37,900
Subscriptions revenue		32,700
Advertising expense	4,300
Depreciation expense building	0
Depreciation expense equipment	0
Depreciation expense furniture	0
Insurance expense	1,800
Interest expense	2,365
Salaries expense	33,475
Supplies expense	15,800
Utilities expense	2,860
Total	176,700	176,700

Additional information:

1. The companys insurance coverage is provided by a single comprehensive 12-month policy that began on 1 May 2020.
2. Supplies on hand on 31 October 2020 total RM2,850.
3. The estimated useful life for building, furniture and equipment were 50 years, 10 years and 20 years, respectively.
4. Interest of RM208 on the bank loan of October were paid on 1 November 2020, when the regular RM350 payment was made.
5. A review of the unadjusted balance in the unearned commissions revenue account indicates the unearned balance should be RM450.
6. A review of the unadjusted balance in the subscription revenue account revealed that RM2,000 has not been earned.
7. Salaries that have been earned by employees in October but are not due to be paid to them until the next pay day in November amounted to RM325.
   1. Prepare all necessary adjusting journal entries on 31 October 2020.
   2. Prepare a statement of profit or loss and other comprehensive income for the year ended 31 October 2020.
   3. Prepare a statement of financial position as at 31 October 2020.