Nasser Etiquette Enterprise is a business that provides advice on etiquette and personal skills. The business commenced operations in January 2018. The following is the account balance as at 31 December 2019.

Account	RM (Debit)	RM (Kredit)
Cash	150,000
Account Receivables	55,000
Rent Receivable	8,000
Office Supply	6,700
Office Equipment	45,800
Prepaid Insurance	4,400
Building	105,000
Vehicle	80,000
Accumulated Depreciation-Buildings		1,000
Accumulated Depreciation-Vehicles		9,600
Accounts Payable		89,200
Notes Outstanding		152,000
Unearned Fee Revenue		35,800
Capital		167,300
Total	454,900	454,900

The following are transactions that have taken place in the first quarter of 2020.

Tarikh		Transaksi
January	5	En. Nasser, the business owner, added RM55,000 in cash capital to his business.
	15	Received a cash payment from Bridal Gallery Sdn Bhd amounting to RM14,000 for advisory services provided by Nasser Etiket Enterprise in November 2019.
	30	Pay employees' salaries and utility expenses in cash of RM12,500 and RM1,800 respectively.
February	17	Pay advertising expenses in cash of RM9,800.
	20	Provide advisory services on the protocol of the use of serving utensils in official ceremonies to the graduates of the Institute of Human Academy. Institut Akademi Insan has paid in full for this service amounting to RM15,600 in cash.
	25	Provide consultation to the staff of Institut Beliawan Jaya regarding the dress code that coincides with an event. The price of this consultation service is RM49,500 and the institute will pay for this service in May 2020.
	28	Pay employees' salaries and utility expenses in cash of RM12,500 and RM2,100 respectively.
March	4	Received a cash payment from Institut Perwira Jaya amounting to RM25,000 which has been owed to Nasser Etiket Enterprise since January 2019.
	18	Provide consulting services to Kirana Jiwa Sdn Bhd worth RM35,800. Kirana Jiwa Sdn Bhd has made full payment on 30 December 2019 for the service.
	26	En. Nasser made a cash withdrawal of RM15,000 for personal use.
	30	Pay employees' salaries and utility expenses in cash of RM12,500 and RM1,700 respectively.
April	8	Purchased office supplies in cash worth RM12,600.
	13	Obtained an advance booking from Lilian & Co to hold a sharing session with staff related to Personal Personality & Career in conjunction with the Outstanding Employee Awards day which will be held in October 2020. Lilian & Co has paid in full RM8,000 for the service.
	16	Purchased 2 units of office desks worth RM2,000 on credit for employee use.
	30	Pay employees' salaries and utility expenses in cash of RM12,500 and RM1,900 respectively.

Additional information: 1. The vehicle was purchased in January 2018 at a price of RM80,000 with an annual depreciation of RM4,800. 2. The building was purchased in November 2019 at a price of RM105,000 with a monthly depreciation of RM500.

3. Transactions involving service revenue are recorded using a name Service Revenue account. 4. Notes Payable is a long -term liability.

BASED ON BELOW STATEMENT, ANSWER THE FOLLOWING QUESTION

1. Prepare journal entries (including adjustment notes) to record transactions business taking place during January to April 2020. (Not necessary write a description). 2. Prepare an adjusted trial balance for Nasser Etiquette Enterprise on April 30th 2020. 3. Prepare the following financial statements for Nasser Etiquette Enterprise: (i) Income Statement for the first quarter of 30 April 2020. (ii) Balance Sheet as at 30 April 2020.