Delta Pvt. Ltd.
Trial Balance
June 30, 2024

	Amount in Tk.
	Debit	Credit
Cash		33,400
Accounts receivables	28,120
Supplies	12,000
Equipment	26,000
Account payable		36,660
Unearned service revenue	11,000
Owner's capital		80,000
Owner's drawings	8,000
Service revenue		24,800
Salaries and wages	32,000
Utilities expenses	8,100 ───	─────
	1,25,220 ══════	1,74,860 ══════

Each of the listed accounts has a normal balance as per general ledger. An examination of the ledger and journal reveals the following errors :

(i) Cash received from a customer in payment of its account was debited for Tk. 5,800 and accounts receivable was credited for the same amount.
(ii) The purchase of a computer on account for Tk. 7,100 was recorded as a debit to supplier for Tk. 7,100 and a credit to accounts payable for Tk. 7,100.
(iii) Services were performed on account for a client for Tk. 9,800. Accounts receivable was debited for Tk. 9,800 and service revenue was credited for Tk. 980.
(iv) A debit posting to salaries and wages expenses of Tk. 7,000 was omitted.
(v) A payment of a balance due for Tk. 3,060 was credited to cash for Tk. 3,060 and credited to accounts payable for Tk. 3,600.
(vi) The cash withdrawal of Tk. 6,000 for owner's personal use was debited to salaries and wage expenses for Tk. 6,000 and credit to cash for Tk. 6,000.

Instructions : Prepare a Correct Trial Balance.