Samira Graphics
Trial Balance
30 June, 2023

Accounts Title	Debit Taka	Accounts Title	Credit Taka
Cash	80,000	Notes payable	2,00,000
Accounts receivable	1,40,000	Accounts payable	90,000
Equipment	4,50,000	Owner's equity	2,20,000
Insurance expense	27,000	Sales revenue	5,21,000
Salaries and wages expense	3,00,000	Service revenue	60,000
Supplies expense	37,000
Advertising expense	19,000
Rent expense	15,000
Utilities expense	17,000
Owner's drawing	6,000 ──────		───────
Total :	10,91,000 ═══════	Total :	10,91,000 ═══════

Samira Graphics was established by Samira Islam on January 1, 2023.

Analysis revels the following additional data :

(i) The Tk. 37,000 balance in supplies expense represents supplies purchased in January. At June 30, Tk. 13,000 of supplies are on hand.
(ii) The notes payable was issued on February 1. It is 10% 6 month note.
(iii ) The insurance expense is for premium on a one year policy, dated April 1, 2023.
(iv) At June 30, Tk. 13,000 service revenue remained unearned. (v) Revenue for services performed but not recorded at June 30, total Tk. 20,000.
(vi) Depreciation is Tk. 22,500.

Instructions :