On 1 January 2021, Puan Susila started a business offering child counseling services to residents around the Klang Valley. This firm is known as the Child Counseling Specialist Center (PPKK). The list of accounts obtained from the PPKK ledger with normal balance as at 31 March 2021 is as follows: Account Name RM Account Name RM Cash 7,850 Service Revenue Not Earned 4,000 Accounts Receivable 6,000 Capital, Puan Susila 22,750 Prepaid Insurance 2,400 Counseling Service Revenue 8,000 Supplies 2,000 Salary Expenses 4,000 Equipment 15,000 Rental Expenses 1,000 Accounts Payable 1,500 Advertising Expenses 1,000 Notes Payable 3,000 Additional information as at 31 March 2021 is as follows: 1. Physical calculations at the store found that the value of the supply was RM1,300. 2. The February utility bill in the amount of RM80 was received on 5 March 2021 and the March utility bill in the amount of RM70 was received on 4 April 2021. Both bills have not been paid. 3. Prepaid insurance is a fire insurance policy for one year starting January 1, 2021. 4. Puan Susila has received a payment of RM4,000 for booking counseling services. However as of 31 March 2021 only  of the entire service has been implemented. 5. The salary that is still accrued is RM1,500. 6. The equipment has 5 years of service life and no residual value. PPKK uses the straight line depreciation method. 7. An invoice was issued to the client on 2 April 2021 for counseling services that were offered in March amounting to RM3,000. 8. Notes payable is 12%, for 6 months issued on 1 March 2021. Required: a) Prepare adjustment notes on 31 March 2021. b) Prepare PPKK Adjusted Trial Balance on 31 March 2021.