Presented below are two information data extracted from CWD Company for the Data 1 - Items extracted from Trial Balance before adjustment: year 2020. (RM) (RM) Cash 41,500 Accounts payable 26,700 Accounts receivable 33,400 Unearned service revenue 25,800 Supplies 12,600 Ordinary Share Capital 70,000 Prepaid insurance 3,000 Dividend 5,000 Office Equipment 85,000 Service revenue 53,500 Accumulated Depreciation - OE 8,500 Utilities Expense 4,000 - Data 2 Adjusting Entries: CWD Company Date General Journal Adjusting Entries Account Titles Debit (RM) Credit (RM) 2020 31 Dec Salaries expense 8,500 Salaries payable 8,500 Unearned service revenue Insurance expense 11,000 Service revenue 11,000 1,200 Prepaid insurance 1,200 Supplies expense 3,800 Supplies 3,800 Depreciation expense 8,500 Accumulated depreciation - OE 8,500 Instruction: (a) Prepare the Adjusted Trial Balance as at 31 December 2020. Show necessary workings. (7 marks) (b) Based on Adjusted Trial Balance in answer (a), prepare the post-closing entries. (6 marks)