Pelangi Enterprise has operated since 1 January 2020. The following are the Trial Balance of Pelangi Enterprise as at 31 December 2022: Account Cash Accounts receivable Debit Credit (RM) (RM) 185,000 152,000 Prepaid insurance Inventory Office supplies Prepaid advertising Equipment Accumulated depreciation - Equipment Unearned sales revenue Accounts payable Bank loan Capital - Pelangi Sales revenue Salaries expenses Rental expenses Utilities expenses Total 24,000 228,000 45,000 34,000 226,000 104,000 37,000 175,000 120,000 240,000 420,000 58,000 132,000 12,000 1,096,000 1,096,000 Additional information: 1) Equipment is depreciated at a rate of ten percent per year using the straight-line method. 2) There is an RM25,000 balance in office supplies at the end the year. 3) The current year's rents, totaling RM22,000, have not been paid in full. 4) The salary of RM33,000 owed to employees for the month of December 2022 has not yet been paid. 5) An unpaid utility bill for the month of December 2022 in the amount of RM3,500. 6) The prepaid advertising includes RM3,000 worth of advertising for January 2023. 7) The expired insurance coverage for the year 2022 totals RM12,000. 8) The total amount of accrued interest on the long- term loan through the end of 2022 is RM9,000. Based on the above information, you are required to: a) Prepare an adjusted Trial Balance as at 31 December 2022 (12)