Single coffee  trial balance is given below.

Signal Coffee Trial Balance For the Year Ended 31 December 2022 Debit Credit Cash 9,750 Notes receivable, short term 15,500 Office supplies 8,750 Prepaid insurance 4,500 Notes receivable, long term 15,000 Equipment 7,500 Accumulated Depreciation- Equipment 5,000 Account payable 7,875 Notes payable, long term 12,500 Unearned revenue 8,000 Capital 40,000 Drawings Service revenue Rent revenue 13,750 18,750 2,000 Wages expenses Rent expenses Miscellaneous expenses 9,625 7,500 2,250 94,125 94,125 Additional information gathered on March 31, 2022 are as follows 1. Accrued rent revenue is RM750. 2. Insurance expenses during the year is RM3,125. 3. Equipment has an estimated life of six years with no scrap value at the end of its life. 4. Unearned revenue that could be recognised as revenue for the current period is RM1,375 5. Accrued wages are RM1,125. 6. Accrued interest is RM875. 7. The total of office supplies stocks at the end of the year based on physical count was RM6,875. Required: (a) Prepare the adjusted trial balance. (b) Prepare an income statement for the year ended December 31, 2022. (c) Prepare a statement of owner's equity for the year ended December 31, 2022. No additional investments were made during the year. (d) Prepare a balance sheet as of December 31, 2022.