The following are the account balances for Gunawani Sdn Bhd as at 31 December 2020.

Account	Balance (RM)
Cash	100,900
Accounts Receivable	124,600
Prepaid Insurance	12,400
Office Equipment	45,000
Office Supplies	27,000
Sales Revenue	120,800
Unearned Results	35,600
Notes Outstanding	145,000
Accounts Payable	14,600
Capital	64,800
Withdrawal	10,500
Salary Expenditure	45,900
Rental Exependiture	12,400
Advertising Spend	2,100

Be required:

1. Identify temporary accounts and permanent accounts.

2. Prepare closing notes for temporary accounts.