On 31 December 2020, the following trial balance was extracted from the books of Syarlkat Afff Resources: Accounts Debit (RM) Credit (RM) Capital 29,250 Drawings 4,600 Cash 9,200 Salaries and Wages 23,000 Rental Revenue 68,000 Land 35,000 Accounts Receivable 12,350 Accounts Payable 18,000 Office Expenses 2,500 Utility Expenses 1,700 Prepaid Insurance 1,400 Building 15,000 Office Equipment 2,300 Vehicles 4,200 Inventory 4,100 Unearned Rental Revenue 500 Depreciation Expenses 400 115,750 115,750 Additional Information for adjustment at the end of the period Is as follows: i) Salaries and wages accrued amounted to RM5,000. ii) Insurance premium expired for the year amounted to RM700. iii) Unearned rental revenue was RM350. iv) Utility bills amounted to RM200 were received but not yet pald. You are required to prepare: a) The adjusting entries needed on 31 December 2020. (8 marks) b) The adjusted trial balance as at 31 December 2020. (10 marks)