Mr. Arish opened Arishs Carpet Cleaners on March 1, 2021. During March, the following transactions were completed. Mar. 1: Invested Tk 15,000 cash in the business. Mar. 1: Purchased used Lorry for Tk 6,000, paying Tk 3,000 cash and the balance on account. Mar. 3: Purchased cleaning supplies for Tk 1,500 on account. Mar. 5: Paid Tk 1,200 cash on one-year insurance policy effective March 1. Mar. 14: Billed customers Tk 4,800 for cleaning services. Mar. 18: Paid Tk 1,500 cash on amount owed on Lorry and Tk 500 on amount owed on cleaning supplies. Mar. 20: Paid Tk 2,000 cash for employee salaries. Mar. 21: Collected Tk 2,800 cash from customers billed on March 14. Mar. 28: Billed customers Tk 2,500 for cleaning services. Mar. 31: Paid advertising expenses of Tk 500. Mar. 31: Withdrew Tk 1000 cash for personal use. Requirements:

1. Journalize the following adjustments and prepare an adjusted Trial Balance: (i) Earned but unbilled revenue at March 31 was Tk 500. (ii) Depreciation on equipment for the month was Tk 200. (iii) One-twelfth of the insurance expired. (iv) An inventory count shows Tk 400 of cleaning supplies on hand at March 31. (v) Accrued but unpaid employee salaries were Tk 700.