3. The Trial Balance of "Navana Builders" at May 31, 2020 is given below- Navana Builders Trial Balance May 31, 2020 Accounts Title Debit (TK.) Credittk.) Cash 15.000 Accounts receivable 7,000 Prepaid insurance 2,400 1,500 15.000 Supplies Office furniture Accounts payable Unearned service revenue Capital Service revenue Salary expense Rent expense Total 4.500 6,000 25.500 7.900 2.000 1.000 43.900 43,900 Additional information: Supplies on hand Tk. 1000. Accrued rent is Tk. 2000 Tk. 3,000 of service performed during the month but has not been recorded as of May 31 Insurance policy is for two years. Required: (i) Prepare necessary adjusting entries. (i) Prepare an adjusted trial balance as at May 31, 2020