Amin Delivery Service is completing accounting information processing cycle for the year ended December 31, 2023. The unadjusted trial balance taken from leadger was as follows :

Amin Delivery Service
Trial Balance
As at December 31, 2023

Account's Title	Debit (Taka)	Account's Title	Credit (Taka)
Cash	43,550	Amin's Capital	80,000
Accounts Receivables	17,000	Delivery Service Revenue	1,50,000
Prepaid Insurance	450
Interest Receivable	-
12% Investment	6,000
Delivery Equipment	1,55,000
Advertising Expenses	8,000 ━━━		━━━━
	2,30,000 ══════		2,30,000 ══════

Additional data for adjusting entries :

(i) Expired insurance during 2023 was Tk. 150.
(ii) Interest on investment (dated September 1, 2023) is collected annually each August 30.
(iii) Depreciation on delivery equipment, during the year Tk. 10,000.

Required: Prepare a worksheet.