Intellect Optical SD Bud is a company engaged in providing optical services and products located in Bandar Baru Bangi. The adjusted trial balance of Intellect Optical SD Bud as at 30" September 2016, the end of the company's fiscal year is as follows; Additional Information: Prepaid revenue earned during the year, RM2.600. Prepaid insurance expired during the year, RM5.0S0. Accrued interest expense, RM1.2B0. Services provided but unbilled at 30 September amounted to RM2.200. Depreciation for the year: equipment, RM6.900; building: RM3.710. Employees' salaries of RM2.500 not yet paid. Journalize the adjusting entries. Prepare the adjusted trial balance Prepare: Statement of profit and loss for the month ended 30''September 2016. Statement of financial position as at 30th September 2016