a) The Pan Pacific Keraniganj opened for business on January 1, 2017. Its trial balance before adjustment on December 31 is as follows: Pan Pacific Keraniganj Trial Balance Nonomhor 21 Th1 Other data: 1. Annual depreciation is TK. 20,000 on the buildings. 2. Two-thirds of the unearned rent revenue has been earned. 3. Salaries of TK. 20,000 are accrued and unpaid at December 31 . 4. Interest rate is 12%. Mortgage was taken on July 1 . Required: Enter the trial balance on a worksheet and extend it up to the balance sheet column