Onion Enterprises Trial Balance as at 31st January 2019 Name of accounts Debit (RM) Credit (RM) Account receivable 80,000 Accounts payable 90,000 Building 400,000 Advertising expense 20,000 Cash in hand 5.000 Allowance for doubtful debt 10.000 Capital 380,000 Drawings 25,000 Furniture 79,000 Interest expense 1.000 Rent expense 35.000 Insurance expense 15,000 Water expense 2.000 Miscellaneous expense 5,000 Sales 500,000 Salaries expense 90,000 Purchases 302,000 Electricity expense 3,000 Inventory 50,000 Selling expense 7.000 Mortgage loan 300,000 Transportation expenses 20,000 Investment 120,000 Patent rights 30,000 Stationery 1.000 Accumulated depreciation furniture 10,000 1.290,000 1.290,000 Additional information: 1. Owner of the business took cash RM500 and goods valued RM1000 for personal consumption 2. The allowance for doubtful debt provided by the business during the year increased to RM12,000. 3. Depreciation expense for furniture amounting RM790 was provided during the year. Required: a) State the adjusting entries b) Prepare the adjusted trial balance as at 31 January 2019