Garrett Enterprise is involved in the service business. The business' unadjusted trial balance as at 31 March 2021 is as follows: Garrett Enterprise Unadjusted Trial Balance as at 31 March 2021 Accounts Debit Credit RM RM Prepaid Insurance 7,500 Debtors 35,000 Office Equipment 54,000 Office Furniture 30,000 900 500 2,000 11,000 72,000 40,000 1,800 Accumulated Depreciation - Office Equipment Accumulated Depreciation - Office Furniture Bank Overdraft Unearned Revenue Loan @ 5% Capital Withdrawals Service Revenue Interest Expense Advertising Expense Rent Expense Utilities Expense Salaries Expense Insurance Expense 88,600 1,200 8,000 30,000 6,000 40,000 1,500 215,000 215,000 The following balance day adjustments have not been considered for the month ended 31 March 2021: Accrued Salaries Expense RM4,500 One year insurance RM9,000 was paid in advance on 1 January 2021. Insurance for the month of March 2021 was expired. Rent yet to be paid at the month-end amounts to RM1,500. Interest for the month of March 2021 is yet to be paid. The business decides to provide depreciation at 10% per annum on Office furniture and Equipment, using the straight-line method of depreciation RM9000 of unearned revenue was earned during the month. RM5,400 worth of service was provided to the customer. The customer promised to pay on 15 April 2021. Required (a) Prepare an Adjusted Trial Balance for Garrett Enterprise for the month ended March 31, 2021. (8 marks) (b) Prepare Garrett Enterprise Statement of Comprehensive Income (Income Statement) and Statement of Owner's Equity for the month ended March 31, 2021. (10 marks) (c) Prepare Garrett Enterprise Statement of Financial Position (Balance Sheet) as at March 31, (7 marks) 2021. [Total: 25 Marks]