The unadjusted Trial Balance of ABC Company is given below :

ABC Company
Trial-Balance
As of 31 December, 2025

Account title	Debit (Tk.)	Credit (Tk.)
Cash	43,550
Accounts receivables	17,000
Interest receivables prepaid insurance	450
12% investment	6,000
Delivery equipment	1,55,000
Advertising expenses	8,000
Capital		80,000
Service revenue	───────	1,50,000 ──────
	2,30,000 ══════	2,30,000 ══════

Additional Information for adjusting entries :

(i) Expired insurance during 2024 was Tk. 150.
(ii) Interest on investment (Investment done on September 01, 2024) is collected annually each August 30.
(iii) Depreciation on delivery equipment to be charged. Depreciation during the year was Tk. 10,000.
Required : Prepare a work sheet.