QUESTION 1 On 1 January 2020, Siti opened a spa business named Best Beauty and Wellness at Kuala Lumpur. The following is the unadjusted trail balance for the business as at 31 January 2020 . Additional information: 1. Depreciation of equipment is at the rate of 10% per annum based on a straight line method. 2. There are accrued salaries and wages of RM4,000 for January 2020. 3. An inventory shows that office supplies costing RM1,800 are available on hand at 31 January 2020 . 4. Fees earned but unbilled on 31 January 2020 are RM3, 250. REQUIRED: (a) Prepare the adjusted trial balance as at 31 January 2020