Trial Balance of ABC Company is given below :

ABC Company
Trial Balance
31 December, 2023

Additional Information :

(i) Depreciation on building BDT 10,000 and depreciation on equipment 9,000.
(ii) Interest BDT 7,000 is due on notes payable at December 31.
(iii) Merchandise inventory is actually on hand BDT 89,200.
(iv) Salaries expenses are 80% on selling and 20% on administrative.
(v) Utilities expenses, 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 :