The trial balance of ABC Company is given below :

ABC Company
Trial Balance
31 December, 2025

Additional Information:
(i) Depreciation on Building BDT 10,000 on Equipment BDT 9,000
(ii) Interest of BDT 7,000 in due on notes payable on 31 December.
(iii) Actual merchandise inventory on hand in BDT 89,200.
(iv) Salaries expenses are 80% on selling and 20% on administration.
(v) Utilities expense repair expenses and insurance expenses are 100% administrative:
(vi) BDT 15,000 of Notes payable are payable for next year.
(vii) Gas and Oil expenses are selling expenses.

Required :