the unadjusted trial balance for Ben's Barber Shop during the month of March 2020: Credit RM Debit RM 54,760 5,680 2,320 8,680 28,900 5,780 1,740 200 Accounts Cash Accounts Receivable Prepaid Training Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Revenue Ben, Capital Ben, Withdrawals Service Revenue Interest income Salaries Expense Training Expense Depreciation Expense - Equipment Supplies Expense Utilities Expense 3,650 50,950 2,100 58,170 5,000 20,160 2,890 125,490 125,490 Additional information: 1. Prepaid training was expended for hairstyling and grooming training amounted to RM1,160 for Ben's staffs. 2. RM2,250 of the supply items have been utilized for the operations of the barber shops. 3. An amount of RM1,680 was paid to the creditors. 4. During the month, the business received utility bills with the total of RM500, which will be paid in the following month. 5. The clerk omitted the salary expense of one employee by RM1,800 for the month. 6. The unearned revenue consists of prepaid hairstyling and grooming packages, of which the customers have paid during the promotional period. RM3,000 of the unearned revenue has been earned. Required: i. Prepare the Adjusted Trial Balance for Ben's Barber Shop as at 31 August 2021. (11 marks) (CLO2:PLOS:C4 / CLO2:PL012:C4) ii. Prepare the following for the month of August 2021: a. Statement of Profit and Loss; b. Statement of Changes in Owner's Equity, and C. Statement of Financial Position. (19 marks) (CLO2.PLOS:C4/CLO2.PL012:C4) iii. How do you use the financial statements to evaluate business performances