Presented below are two information data extracted from CWD Company for the year 2020. Data 1 - Items extracted from Trial Balance before adjustment: Cash Accounts receivable Supplies Prepaid insurance Office Equipment Accumulated Depreciation - OE Data 2 - Adjusting Entries: Date 2020 31 Dec Salaries expense Salaries payable Unearned service revenue Service revenue CWD Company General Journal - Adjusting Entries Account Titles Insurance expense Prepaid insurance (RM) 41,500 33,400 12,600 3,000 85,000 8,500 Supplies expense Supplies Depreciation expense Accounts payable Unearned service revenue Accumulated depreciation - OE Ordinary Share Capital Dividend Service revenue Utilities Expense Debit (RM) 8,500 11,000 1,200 3,800 8,500 (RM) 26,700 25,800 70,000 5,000 53,500 4,000 Credit (RM) 8,500 (b) Based on Adjusted Trial Balance in answer (a), prepare the post-closing entries. 11,000 1,200 3,800 8,500 Instruction: (a) Prepare the Adjusted Trial Balance as at 31 December 2020. Show necessary workings. (7 marks) (6 marks)