Given below are the trial balance for Rita Services at the end of the June, 2022.

Rita Services

Trial Balance As At 30/6/2022

	Debit (RM)	Credit (RM)
Capital		130,000
Cash	43,000
Equipment	28,000
Accumulated Depreciation - Equipment		2,800
Motor Vehicles	79,000
Accumulated Depreciation Motor Vehicles		7,900
Supplies	10,600
Accounts Receivable	28,700
Accounts Payable		19,600
Salary and Wages	10,800
Prepaid Insurance	12,000
Prepaid Rent	6,000
Unearned Revenue		2,700
Service Revenue		58,500
Utility expense	3,400
	221,500	221,500

Additional Information :

1. Supplies on hand on 30th June is RM8,100.
2. Insurance was paid for one (1) year starting 1/1/2022.
3. Rent was paid for six (6) months starting from 1/5/2022.
4. RM800 from unearned revenue had been earned on 30/6/2022.
5. Depreciation for equipment and motor vehicles are RM1,500 and RM2,800 at the end of 30/6/2022.

Required :

(a) Prepare journal entries for the adjustments on 30/6/2022.

b) Prepare Adjusted Trial Balance as at 30/6/2022.