Excel Transport Sdn Bhd (ETSB) is a logistic company in the northern region of Malaysia. The companys accounting year ends at 31 October every year. Below is the unadjusted trial balance for ETSB:

Excel Transport SdnBhd (ETSB) Unadjusted Trial Balance as at 31 October 2016
	Debit (RM)	Credit (RM)
Cash	153,000
Accounts receivable	38,800
Office supplies	6,600
Prepaid insurance	12,000
Vehicles	550,000
Accumulated depreciation Vehicles		110,000
Accounts payable		13,400
Capital		459,700
Revenue		271,100
Salary expense Advertising expense	47,000 5,100
Other operating expenses	41,700
	854,200	854,200

The followings are information related to year-end adjustments:

a. Vehicles are subject to annual depreciation of 10 per cent on cost.

b. The unbilled customers at the end of the year amounted to RM6,900.

c. The companys record showed that office supplies used during the year were RM3,700.

d. Included in the accrued expenses at 31 October 2016 were salary RM4,000 and advertising RM3,000.

e. Prepaid insurance expired during the year was RM8,000.

REQUIRED:

(a) Prepare the relevant adjusting journal entries and show your working (journal explanation is not required).

(b) Prepare an adjusted trial balance as at 31 October 2016.

(c) Prepare the Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 October 2016. Show your workings.