Sonia Graphics was established on January 1, 2023 by Sonia Islam. At the end of 6 months of operations, the trial balance contained the following accounts :

	Debit (Taka)		Credit (Taka)
Cash	86,000	Notes Payable	2,00,000
Accounts Receivables	1,40,000	Owner's Capital	2,20,000
Equipment	4,50,000	Accounts Payable	5,21,000
Insurance Expense	27,000	Sales Revenue	60,000
Salaries and Wages	3,00,000	Service Revenue
Supplies Expense	37,000
Advertising Expense	19,000
Rent Expense	15,000
Utilities Expense	17,000
	10,91,000		10,91,000

Analysis reveals the following additional information :

(1) The Tk. 37,000 balance in supplies expense represents supplies purchased in January. At June 30, Tk. 13,000 supplies are on hand. Cho
(2) The notes payable was issued on February 1. It is a 6%, 6 month note.
(3) The balance in Insurance Expense is the premium on a one-year policy, dated April 1, 2023.
(4) Service revenues are credited to revenue which received. At June 30, service revenue of Tk. 13,000 are unearned.
(5) Revenue for service performed but unrecorded at June 30 totals Tk. 20,000.
(6) Depreciation is Tk. 22,500 per year.

Instructions :
(i) Journalize the adjusting entries at June 30 (Assuming adjustments are recorded every six months). Omit explanations.
(ii) Prepare an income statement and owner's equity statement for 6 months ended June 30 and a statement of financial position at June 30.