(c) Mr. Arif started his own business, Arif Consultancy on March 01, 2020. The trial balance for Arif Consultancy on March 31, 2020 is shown below. Account titles Arif Consultancy Trial Balance March 31, 2020 Debit (Tk.) 65,000 8,500 Credit (Tk.) Cash Supplies 1 Prepaid Insurance 12,000 Machinery 80,000 Office Furniture 30,000 Accounts Payable 25.000 Unearned Service Revenue 15,000 Mortgage Payable 50,000 Arif's Capital 1,10,000 Arif's Drawing 10,000 Service Revenue 20,500 Advertising Expense 6,000 Rent Expense 9,000 Total 2,20,500 2.20.500 Other data: a) Supplies on hand during the month Tk. 3,500. b) Annual depreciation is Tk. 8,000 on machinery and Tk. 3,000 on office furniture. c) One-third of the unearned service revenue has been earned during the month. d) Prepaid Insurance is a 1-year policy starting March 1, 2020. e) The mortgage interest rate is 9%. (The mortgage has been taken out on March 31). f) Services have been provided but not recorded at March 31 are Tk. 4,500. Instruction: Prepare the adjusting entries for the above data on March 31, 2020. [06]