Debit RM	Credit RM
Cash	2,950
Supplies	12,295
Prepaid Insurance	2,735
Equipment	95,650
Accumulated depreciation - Equipment			21,209
Vehicles	36,300
Accumulated depreciation - Vehicles			7,400
Account outstanding			4,015
Capital			67,426
Take	6,000
Service results			99,950
Wage shopping	26,925
Rent shopping	9,600
Vehicle shopping	5,350
Miscellaneous expense	2,195
	200,000		200,000

The following information is provided for year -end adjustments.

i. The supply on hand as at 31 December 2020 is RM7,120.

ii. The expired insurance premium for 2020 is RM2,000.

iii. Depreciation for the year 2020 for Equipment and Vehicles is RM4,200 and RM2,200 respectively.

iv. The unpaid wage expenditure in 2020 is RM600.

v. Unbilled service revenue in 2020 is RM9,950

REQUIRED:

a. Prepare journal entries for each of the above adjustments.

b. Prepare Adjusted Trial Balance as at 31 December 2020.