For the past several years, Puan Dayani is a part time image consultation from her home. As of $1$ August $2023,$ Puan Dayani decided to move to rented shop lots to operate the business, which was to be known as Emma Services, on a full$-$time basis. Emma Services entered the following transactions during August:

August

$1.$

The following assets were received from Puan Dayani: cash, RM$13,500$; accounts receivable, RM$20,800$; supplies, RM$3,200$; and office equipment, RM$7,500.$ There were no liabilities received.

$1.$Paid two months' rent on a lease rental contract, RM$4,800.$

$2.$Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, RM$5,500.$

$4.$Paid the premiums on property and casualty insurance policies, RM$4,500.$

$5.$Paid cash for a social media advertisement, RM$400.$

$6.$Received cash from clients on account, RM$15,300.$

$10.$ Purchased additional office equipment on account from Office Supply Co$.,$ RM$6,500.$

$12.$ Paid Office Supply Co$.$ for part of the debt incurred on August $10,$ RM$5,200.$

$12.$ Provided services on account for the period August $112,$ RM$13,300.$

$14.$ Paid receptionist for two weeks' salary, RM$1,750.$

$17.$Paid cash for supplies, RM$600.$

$18.$Received cash from cash clients for fees earned during the period August $117,$ RM$9,450.$

$20.$ Provided services on account for the period August $1320,$ RM$6,650.$

$24.$ Received cash from cash clients for fees earned for the period August $1724,$ RM$4,000.$

$26.$Received cash from clients on account, RM$12,000.$

$27.$Paid receptionist for two weeks' salary, RM$1,750.$

$29.$ Paid telephone bill for August, RM$325.$

$31.$ Paid electricity bill for August, RM$675.$

$31.$ Received cash from cash clients for fees earned for the period August $2531,$ RM$5,200.$

$31.$ Provided services on account for the remainder of August, RM$3,000.$

$31.$ Emma withdrew RM$12,500$ for personal use.

Required: Based on the given information, make a adjusted trial balance.