The trial balance for Belinda Corporation for the year ended $31$ December $2022$ is as follows:

$\backslash$table$[[$Belinda Corporation$],[$Trial balance for the year ended $31$ December $2022],[$Account$,$Debit $($RM$)$ Credit $($RM$),,],[$Cash$,5,100,,],[$Accounts receivable,$18,000,,],[$Notes receivable,$11,000,,],[$Inventory$,25,500,,],[$Prepaid insurance,$2,800,,],[$Machinery$,19,500,,],[$Accumulated depreciation $-$ machinery,,$4,300,],[$Accounts payable,,$27,500,],[$Capital$,$ Belinda,,$35,100,],[$Sales$,,180,000,],[$Cost of goods sold,$93,000,,],[$Salary expenses,$41,500,,],[$Utility expenses,$25,000,,],[$Income tax,$5,500,,],[$Total$,246,900,246,900,],[,,,]]$

Additional information:

$($a$)$ Accrued interest on notes receivable is RM$1,200.$

$($b$)$ Depreciation on the machinery is RM$2,500.$

$($c$)$ Accrued salaries are RM$1,500.$

$($d$)$ Accrued utility bill is RM$900($charged to utility account$).$

$($e$)$ Insurance which is due is RM$1,200.$

$($f$)$ Cash drawings by Belinda is RM$3,200.$

$($g$)$ Cash of RM$500$ is received from a customer for a debt which was wrongly credited to the trade payables.

Instructions:

$($i$)$ Prepare adjusting journal entries for transactions $($a$)-($g$).$

$($ii$)$ Prepare the adjusted trial balance as at $31$ December $2022.$