Kembara Enterprise has operated since 1 January 2016. The following are the accounts balance of Kembara Enterprise as at 31 December 2019:

Account	Balance (RM)
Cash	18,500
Accounts receivable	15,200
Prepaid insurance	2,400
Inventory (31/12/2019)	22,800
Office supplies	4,500
Prepaid advertising	3,400
Furniture & fittings	22,600
Accumulated Depreciation furniture & fittings	10,400
Unearned Sales revenue	3,700
Accounts payable	17,500
Long term loan	12,000
Capital - Kembara	24,000
Sales revenue	42,000
Salaries expenses	5,800
Rental expenses	13,200
Utilities expenses	1,200

Additional information:

1. Furniture and fittings are depreciated at a rate of 10 percent annually using straight line method.
2. The balance of office supplies on hand at the end of the year is RM2,500.
3. Rentals for the current year amounting to RM2,200 are not yet paid.
4. Employees salary for December 2019 of RM3,300 is not yet paid.
5. Utility bill for December 2019 of RM350 has been received but is not yet paid.
6. The prepaid advertising include RM300 for January 2020 advertisement.
7. Expired insurance for the year 2019 is RM1,200.
8. The accrued interest on the long term loan until 31 December 2019 is RM900.

Based on the above information, you are required to:

1. Prepare an adjusted Trial Balance as at 31 December 2019.

2. Prepare an Income Statement for the year ended 31 December 2019

3. Prepare a Balance Sheet as at 31 December 2019.