Encik Yusof has opened a parcel delivery business in town since 2017. He love and happy with this business because the business successfully generate better income and improve his family living standards over the years. Unfortunately, he do not know how to prepare a financial statements as supposing to go along with the accounting procedures and rules. He is required to submit a set of financial statements to the Inland State Revenue Department for tax purposes. So he asks for your help to prepare a financial statement as expected. Here is a trial balance of Encik Yusof as on June 30, 2020: RM RM 5,036.00 22.607.00 2,607.00 8,580.00 7,500.00 98,000.00 26,700.00 51,900.00 Accounts Cash Account receivables Prepaid insurance Office supplies Land Building Accumulated depreciation- Building Vehicles Accumulated depreciation - Vehicles Account payables Unearned revenue Loan payables Capital - Pak Akop Drawings - Pak Akop Service revenue Packing fees Driver's salaries expense Administration expenses Maintenance of vehicles 16,000.00 10,098.00 4,170.00 36,000.00 64,365.00 15,000.00 141,735.00 14,400.00 63,900.00 22,200.00 16,075.00 313,855.00 313,855.00 Additional Information: i. Prepaid insurance refers to the annual premium on an insurance policy that covers from January 1, 2020. ii. Office supplies have not been used until Jun 30, 2020 amounted RM 1,715.00. iii. The annual depreciation for buildings RM7,200.00 iv. The vehicle was bought three years ago and its estimated to have a life span of six years which has a wasted value of RM3,900.00. The straight line method is used to compute the depreciation Unearned revenue account is used to record payment from customers. The service worth RM2,18.00 have been completed on June 30, 2020. vi. Packing fee has not been collected for RM408.00 and not yet recorded on June 30, v. 2020. vii. Driver's salary for the month of June 2020 has not been paid for RM960.00 REQUIRED: a. Prepare journal entries for adjustments and adjusted trial balance on June 30, 2020. (ignoring its narration)