The following unadjusted trial balance was extracted from the book of Brainy Consultant on 30 June 2020: Brainy Consultant Trial Balance as at 30 June 2020 Debit Credit RM RM Cash at bank 4,500 Account receivable 3,200 Prepaid insurance 2,400 Office appliances 32,500 Accumulated depreciation - office appliances 19,500 Furniture 48,600 Accumulated depreciation - furniture 24,400 Account payable 4,800 Capital 25, 100 Drawings 18,750 Consultant fees 102,600 Salaries expense 29, 100 Rent expense 10,200 Overtime expense 14,900 Electricity expense 12,250 176.400 176.400 Additional information: 1. Insurance expired amounts to RM800 paid during in June 2020. 2. Depreciation on the office appliances is RM5,930 and furniture is RM8,200. 3. Consultant fees of RM2,550 were received in advance. 4. A consultant fee of RM350 paid in cash was recorded by debiting Account receivable. 5. The June electricity account of RM1,320 has not been paid. 6. The rent expense account contains RM2,040 paid for July, August and September 2020 rent. 7. Salaries expenses amounting to RM250 will be paid in July 2020 and have not been recorded. Required: a) Prepare the adjusted trial balance as at 30 June 2020 in template provided. b) Complete the Statement of Profit or Loss for the year ended 30 June 2020 in the template provided