Identify the characteristics of useful accounting information.

Delta Pvt. Ltd.
Trial Balance
June 30, 2024

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.