The unadjusted trial balance of PQR Company is given below :

PQR Company
Trial Balance
As of 31 December, 2023

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

Additional information for adjusting entries :
(i) Expired insurance during 2023 was Tk. 150.
(ii) Interest on investment (dated September 01, 2023) is collected annually each August 30.
(iii) Depreciation on delivery equipment during the year Tk. 10,000.

Requirement : Prepare a Work Sheet.