Mr. Raju decides to open a computer programming service which names desire IT on January 1, 2021. During the first month of operations, the following transactions occurred. 2021, January 01: Mr. Raju invested Tk. 1,00,000 cash and Equipment Tk. 50,000. January 02: Purchases computer equipment for Tk. 20,000 cash. January 03: Purchase paper and other supplies on account from a paper supply company Tk. 16,000. January 05: Received Tk. 12,000 cash from customers for programming services it has provided. January 06: Received a bill for Tk. 2,500 from the Daily News for advertising on account. January 10: Provides Tk. 45,000 of programming services for customers cash of Tk. 15,000 is received from customers and the balance of Tk. 23,000 is billed on account. January 15: Expenses paid in cash Tk. 6,000 for store rent and Tk. 2,000 for utilities. January 20: Pay Tk. 2,500 Daily News advertising bill in cash. January 25: The sum of Tk. 7,000 in cash is received from customers who have previously been billed for services in transaction 10. January 30: Paid Tk. 10,000 in cash from the business for salary expense. Instruction: Prepare a Tabular summary of the transactions and effects on accounting equation.