By considering following transactions record adjusting entries on December 31, 2021: (1) The company took loan Tk. 1500000 on October 30, 2020 @ 11% interest rate that would be paid twice in a year. (ii) The company has 15 employees who earn a total of Tk 6000 for every working day. They are paid each Monday for their work in the five-day workweek. December 31 falls on Saturday. (iii) The company purchased a building on July 30 of the concerned year at a cost of Tk. 1000000 and estimated useful life is 15 years and salvage value was Tk. 150000. (iv) On November 30, the company rented space to a tenant for Tk. 15000 per month. The tenant paid five month's rent in advance on that date. (v) The company has completed services for Tk. 18000, but not recorded. (vi) Beginning balance of prepaid insurance was Tk. 18500, but ending balance was Tk.3200. (vii) Estimated corporate tax was Tk 35000 for the period. (vii) The company rented office space to a party @Tk 25000 per month on October 31, but no rent was received. By considering following transactions record adjusting entries on December 31, 2021: (1) The company took loan Tk. 1500000 on October 30, 2020 @ 11% interest rate that would be paid twice in a year. (ii) The company has 15 employees who earn a total of Tk 6000 for every working day. They are paid each Monday for their work in the five-day workweek. December 31 falls on Saturday. (iii) The company purchased a building on July 30 of the concerned year at a cost of Tk. 1000000 and estimated useful life is 15 years and salvage value was Tk. 150000. (iv) On November 30, the company rented space to a tenant for Tk. 15000 per month. The tenant paid five month's rent in advance on that date. (v) The company has completed services for Tk. 18000, but not recorded. (vi) Beginning balance of prepaid insurance was Tk. 18500, but ending balance was Tk.3200. (vii) Estimated corporate tax was Tk 35000 for the period. (vii) The company rented office space to a party @Tk 25000 per month on October 31, but no rent was received.