Hang Tuah owned Hang Tuah Management Service firm which located in Muar. The firm incorporated in 2015 and cams its revenue by providing consultancy and business solution to clients such as individuals, business entities and government agencies. The firm appointed you to complete the accounting records. Hang Tuah Management Services unadjusted trial balance at the end of 31 December 2020 is as follows: Credit (RM) Hang Tuah Management Service Unadjusted Trial Balance As at 31 December 2020 Debut (RM) Cash 255,600 Accounts Receivable 62.160 Omice Supplies 137.100 Prepaid Insurance 27.000 Building 200.000 Office Equipment 67.440 Accumulated Depreciation - Office Equipment Accounts Payable Uncamed Revenue Hang Tuah. Capital Hang Tuah Withdrawals 30.000 Revenue Salaries Expense 64.000 Insurance Expense 90.000 Utilities Expense 27,480 960,780 9.800 28.440 22.500 180,000 720,000 960.780 Additional information: 1. Ending balance of office supplies is RM9,240. 2. Prepaid insurance expired during the year is RM9,000. 3. Depreciation of building is using straight line method with an estimated useful life of 40 years and no salvage value. The building was acquired on 1 July 2020. 4. Depreciation of office equipment for the period is RM4,860. s. Utilities accrued at the end of period is RM24,000. 6. On 1 October 2020, a contract for five (5) months was signed to provide management service to a client for a fixed monthly charge of RM7,000. The contract was effective immediately and the customer paid five (5) months' service in advance. 7. At the end of the period, a total of RM15,000 worth of services provided to a client was not recorded. 8. You discovered that an amount of RM13,000 of withdrawal was charged to salaries expense's account. REQUIRED: (a) Prepare the adjusting entries for the year ended 31 December 2020 for Hang Tuah Management Service (explanation is not required). (b) Prepare the following for Hang Tuah Management Service: (1) Adjusted Trial Balance as at 31 December 2020 (show your workings). (ii) Closing entries for the year ended 31 December 2020. (iii) Statement of Financial Position as at 31 December 2020