The following is unadjusted Trial balance, April 30 2008 (Sources: Accounting. A Malaysia perspective..Rosli et al.) Cash Accounts Receivable Supplies Prepaid Rent Prepaid Insurance Office Equipment Accumulated Depreciation Accounts Payable Salaries Pavable Unearned Fees Sufia, Capital Sufia, Drawing Fees Earned Salary Expenses Rent Expense Supplies Expense Depreciation Expense Insurance Expense Miscellaneous Expenses Unadjusted Trial Balance, April 30, 2008 Debit 22100 3400 2200 4800 1800 14500 6000 1500 450 56750 The following data have been assembled on 30 April, for analysis of possible adjustment: a. Insurance expired during April is RM300. b. Supplies on hand on April 30 are RM1350. c. Depreciation of office equipment for APRIL is RM330. d. Accrued receptionist salary on April 30 is RM120. e. Rent expired during April is RM1600. f. Unearnea fees on April 30 are RM2500. REQUIRED: 1. Prepare the adjusting entries as at 30 April 2008. 2. Prepare Adjusted Trial Balance as at 30 April 2008 Credit 800 5000 30000 20950 56750