Trial Balance of ABC Company is given below :

ABC Company
Trial Balance
31 December, 2023

Account Title	Debit (BDT)	Credit (BDT)
Accounts payable		37,500
Cash	25,400
Accounts receivables	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
Capital		2,67,800
Drawings	10,000
Sales revenues		9,04,100
Sales discount	4,600
Cost of goods sold	7,09,900
Salary 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 on building BDT 10,000 and depreciation on equipment 9,000.
(ii) Interest BDT 7,000 is due on notes payable at December 31.
(iii) Merchandise inventory is actually on hand BDT 89,200.
(iv) Salaries expenses are 80% on selling and 20% on administrative.
(v) Utilities expenses, repair expenses and insurance expenses are 100% administrative.
(vi) BDT 15,000 of notes payable are payable for next year.
(vii) Gas and Oil expenses are selling expenses.
Required :