Unadjusted and adjusted trial balances for Budi Service Center (BSC) on March 31, 2020 are as follows: Budi Service Center (BSC) Trial Balance as at March 31, 2014 Unadjusted Adjusted Debit Credit Debit Credit (RM) (RM) (RM) (RM) Cash 11,300 11,300 Accounts Receivable 16,340 17,140 Supplies 1,045 645 Prepaid Advertising 1.100 450 Building 26,700 26,700 Accumulated Depreciation - Building 1,300 6,300 Accounts Payable 3,320 3,500 Unearned Services Revenue 4,410 3,010 Budi, Capital 17.905 17,905 Services Revenue 72,400 74,600 Salaries Expense 34,500 34,500 Utilities Expense 5.450 5,630 Advertising Expense 2.900 3,550 Supplies Expense 400 Depreciation Expense 5.000 99,335 99,335 105,315 105,315 Required: a) Explain SIX (6) reasons for the changes in the account balances from the unadjusted to the adjusted trial balance b) Prepare the journal entries to record the changes identified in a). c) Prepare the Statement of Income for BSC for the year ended March 31, 2020 d) Prepare the Statement of Financial Position for BSC as at March 31, 2020 e) If adjustments are not made, explain the effect to the income statement and statement of financial position using ONE (I) example of the above trial balance