Mr. Talukder owns and manages a computer repair service shop which has the following trial balance on January 31, 2023 :

Talukder Repairs
Trail Balance
January 31.2023

Heads of Accounts	Debit Taka
Cash	1,20,000
Account Reciable	1,20,000
Parts Inventory	2,00,000
Prepaid Rent	45,000
Office Equipment	2,50,000
Accounts Payable		1,35,000
Mr. Talukder's Capital	━━━━━━━━	6,00,000 ━━━━━━
Total :	7,35,000 ═══════	7,35,000 ═══════

The following transactions were conducted during the month of January, 2023 :

January 2 : Advertising cost paid in cash Tk. 20,000.
                5 : Repair service performed and received cash Tk. 1,00,0000.
                8 : Belled Customers Tk. 75,000.
               12 : Cash paid to creditors Tk. 65,000.
               18 : Collected Tk. 50,000 from customers on March 8.
              26 : Paid wages Tk. 30,000 in cash.
               31 : Withdrew Tk. 50,000 by Mr. Talukder.

Instruction :