1. Max Management Services began business on January 1, 2019, with a capital investment of Tk. 150.000. The trial balance and adjusted trial balance columns of the worksheet at the end of the first year are as follows. MAX MANAGEMENT SERVICES Worksheet For the Year Ended December 31, 2019 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash 15,800 15.800 Accounts Receivable 28,300 28,300 Prepaid Insurance 3,600 2.400 Land 75,000 75,000 Building 137,000 137,000 Equipment 68,000 68,000 Accounts Payable 12,500 12,500 Unearned Rent Revenue 6,000 1,500 Mortgage Payable 150,000 150,000 Owner's Capital 144,000 144,000 Owner's Drawings 21,000 21,000 Service Revenue 90,700 90,700 Rent Revenue 29,000 33,500 Salaries and Wages Expense 43,000 43,000 Advertising Expense 20,500 20,500 Utilities Expense 20,000 20,000 Totals 432.200 432.200 Insurance Expense 1,200 Depreciation Expense 6,600 Accumulated Depreciation-Buildings 3,000 Accumulated Depreciation Equipment 3,600 Interest Expense 10,000 Interest Payable 10,000 Totals 448.800 448.800 Instructions (a) Journalize the adjusting entries. (b) Posting of the adjusting entries. (c) Prepare the post adjusting trial balance