The trial balance of Kazi Printing Press as on 31 December 2022 is given below :

Kazi Printing Press
Trial Balance
As on 31 December, 2022

Additional Information :
(1) Prepare rent reflects the rent for December plus the rent for the last month of the lease.
(2) Insurance expense per year Tk. 20,000.
(3) Office equipments have been expected to have a useful life of 10 years with no salvage value.
(4) The unearned management fees were received and recorded on November 1, 2022. The advance payment covered three months management on apartment building.
(5) Service provided but unbilled Tk. 4,000.
(6) 5% of accounts receivables are suspected to be uncollected.

Requirements : Prepare-