Mr. P. N. Robinson started his own Salon SPA & BEYOND, on 14 July 2019. Till 30 June 2020, he has not adjusted business data and accordingly no adjusting entry has not also been passed till date. Though because of the pandemic COVID-19, the business has been closed from beginning of March up to June 30, 2020. The unadjusted trial balance of SPA & BEYOND is given: SPA & BEYOND Trial Balance 30 June, 2020 SL. No. DR. TK. CR.TK 14,00,000 Accounts PN Robinson Capital PN Robinson-Drawing Cash Accounts Receivables Supplies Merchandise Inventory Prepaid Insurance Salon Equipment Land & Building Salary expense Utility expense Salary payable Unearned Service revenue Service Revenue Accounts Payable Mortgage payable Legal Expenses Advertising expenses 55,000 300,000 36,000 45,000 100,000 240,000 350,000 500,000 65,000 4,000 8,000 25,000 80,000 15,000 190,000 1,000 22,000 17,18,000 17,18,000 SPA & BEYOND has the following unadjusted information below: 1. Advertising expense is accrued in March 20201k7500 but not paid till June 30, 2020. 2. Prepaid insurance is Tk.6, 667 per month. 3. Saloon Equipment is depreciated @15% per year. 4. Land & Building is depreciated @Tk.10, 417 per month. (Cost of land & building is depreciated among equal 4 years. 5. Supplies used during the period were amounted to Tk. 47,000. 6. Salary expense unpaid for two employee Tk.11,400 per month each for the period of COVID-19, while the business was closed down. Tk: 7. Revenue earned in the month of November 2019 14,700 but not received in cash till June 30, 2020. 8. Mortgage Interest rate is 12% per year. 9. Unearned revenue is fully earned during the year. 10. Utility expense incurred during the period of closed down of business for COVID-19 Tk. 1500. Requirements: (10+10) a. Pass Adjusting Journal Entries for SPA & BEYOND for the year ended 30 June, 2020 b. Prepare Adjusted Trial Balance at June 30, 2020