The following is Tic Tac Toe Limited's unadjusted trial balance as at June 30, 2018:
			Debit	Credit
			RM	RM
Share capital				40000
Retained earnings				13100
Supplies			6000
Accounts receivable			15000
Allowance for doubtful debt				900
Prepaid Insuranse expense			1800
Cash			23000
Equipment			36000
Accounts payable				20000
Service revenue				40000
Unearned service revenue				3000
Salaries expense			19000
Advertising expense			4000
Taxation			3000
Dividends			7000
Utilities expense			2200
			117000	117000
Additional Information for the compay during the year is as follows:
a. The prepaird insuranse expense is for the period of 12 months starting March 1, 2018
b. On June 30, 2018, balance of supplies on hand amounted to RM4,500
c. RM5,000 salaries expense has not been paid to employees
d. Two-third of the unearned servcie revenue has been earned.