Why do accrual-basis financial statements provide more useful information than cash-basis financial statements?

Samira Graphics
Trial Balance
30 June, 2023

Samira Graphics was established by Samira Islam on January 1, 2023.

Analysis revels the following additional data :

(i) The Tk. 37,000 balance in supplies expense represents supplies purchased in January. At June 30, Tk. 13,000 of supplies are on hand.
(ii) The notes payable was issued on February 1. It is 10% 6 month note.
(iii ) The insurance expense is for premium on a one year policy, dated April 1, 2023.
(iv) At June 30, Tk. 13,000 service revenue remained unearned. (v) Revenue for services performed but not recorded at June 30, total Tk. 20,000.
(vi) Depreciation is Tk. 22,500.

Instructions :