The following shows the unadjusted Trial Balance of KIRAN Hospital for the year ended July 2020: KIRAN Hospital Unadjusted Trial Balance for the year ended July 31, 2020 Balance Account Title Debit(RM) Credit(RM) Service Revenue 564,000 240,000 Salaries Expenses Utility Expenses Medical Expenses Administration Expenses 40,000 256,000 56,000 Bank 160,000 Account Receivable 104,000 72,000 2,000,000 Prepaid Insurance Building Equipment Accumulated Depreciation-Equipment Accounts Payable 1,000,000 200,000 32,000 Loan 1,000,000 Unearned Revenue 172,000 2,000,000 KIRAN Hospital, Capital KIRAN Hospital, Withdrawals 40,000 Total 3,968,000 3,968,000 Additional information: 1. Depreciation recorded on the Equipment using the straight-line method. Assume a useful life of eight years and a salvage value of RM200,000. 2. Insurance for the month of July has expired. Insurance was paid in advance RM72,000 for lyear period starting July 1, 2020, 3. Accrued Medical Expenses, RM4,000. 4. Accrued Service Revenue, RM 36,000. Required (a) Prepare an Adjusted Trial Balance of KIRAN Hospital for the year ended July 31, 2020. (6 marks) (b) Prepare KIRAN Hospital Statement of Comprehensive Income (Income Statement) and Statement of Owner's Equity for the year ended July 31, 2020. (10 marks)