The following is the Trial Balance of Trust Wholesale Company :

Trust Wholesale Company
Trial Balance
December 31, 2023

Account Title	Debit (Taka)
Cash	25,400
Accounts Receivable	37,600
Merchandise Inventory	90,000
Land	92,000
Building	1,97,000
Accumulated Depreciation Building		54,000
Equipment	83,500
Accumulated Depreciation-Equipment		42,400
Notes Payable		50,000
Accounts Payable		37,500
Rashed, Capital		2,67,800
Rashed, Drawings	10,000
Sales Revenue		9,04,100
Sales Discount	4,600
Cost of Goods Sold	7,09,900
Salaries Expenses	69,800
Utilities Expenses	19,400
Repair Expenses	5,900
Gas and Oil Expenses	7,200
Insurance Expenses	3,500 ━━━━	━━━━━
Total	13,55,800 ════════	13,55,800 ════════

Additional Information:
(i) Depreciation in Tk. 10,000 on building and is Tk. 9,000 on equipment.
(ii) Interest Tk. 7,000 is due and unpaid on notes payable at December 31.|
(iii) Merchandise inventory is actually on hand Tk. 89,200.
(iv) Salaries expenses are 80% selling and 20% administrative.
(v) Utilities expenses, repair expenses and insurance expenses are 100% administrative.
(vi) Tk. 15,000 of notes payable are payable for next year.
(vii) Gas and Oil expense is a selling expense.

Required :