Following is the trial balance for Ahmed Consultancy Service on December 31, 2022; the end of accounting year :

Ahmed Consultancy Service
Trail Balance
December 31, 2022

Heads of Accounts	Debit (Tk.)	Credit (Tk.)
Cash	182,500
Balance at Bank	150,000
Office Supplies	40,000
Accounts Receivable	142,200
Prepaid Rent	45,000
Salaries Expense	140,000
Office Equipment	500,000
Accumulated Depreciation		60,000
Accounts payable		144,000
Notes Payable		100,000
Unearned fees		40,700
Capital Mr. Ahmed		600,000
Drawing, Mr. Ahmed	80,000
Fees Revenue		400,000
Rent Expense	40,000
Utility Expense	25,000 ━━━━━	━━━━━━
	13,44,700 ═══════	13,44,700 ════════

Following information is also available :

(a) Ending inventory of office supplies Tk. 14,000.
(b) Prepaid rent expired Tk. 15,000.
(c) Depreciation of office equipment Tk. 20,000.
(d) Accrued interest on notes payable Tk. 9,000.
(e) Accrued salaries at the end of the month Tk. 20,000.
(f) Fees earned but not billed Tk. 12,000.

Instructions

(i) Prepare Income Statement for the year end 2022.
(ii) Prepare Owner's Equity Statement for the year ended 2022.
(iii) Prepare Balance Sheet as on December 31, 2022.