Let's walk through the tasks one by one based on the provided trial balance data.
### a) Adjusting Accounting Entries
To prepare the adjusting accounting entries, we can determine the necessary adjustments from the unadjusted trial balance to arrive at the adjusted trial balance.
**Adjusting Entries:**
1. **Salaries Expenses Adjustments:**
- Salaries Expenses increased by Rs. 10,000 (from Rs. 30,000 to Rs. 40,000).
- **Entry:**
-