The following are the account balances for Company A as at 31st December 2020. Cash Balance (RM) Cash 100'900 Accounts Receivable 124'600 Prepaid Insurance 12 400 Offices Equipment 45'000 Offices Supplies 27000 Sales Revenue 120'800 Unearned Sales Revenue 120'800 Notes Payable 145'000 Accounts Payable 14'600 Capital 64'800 Withdrawal 10500 Salaries Expenses 45'900 Rental Expenses 12'400 Advertising Expenses 2'100 Based on the information given, (a) Identify temporary accounts and permanent accounts. (b) Prepare closing notes for temporary accounts