Please Solve it ASAP. Thank you.

6. (a) What is trial balance? What are the limitations of trial balance? (b) From the following ledger balances of Roshni & Co. Prepare a trial balance as on 31st December 2021: Furniture Cash at Bank Utility expense Advertisement expense Cash in hand Rent expense Account payable TK 80,000 Closing stock & goods TK 40,000 TK 120,000 Office supplies TK 8,000 TK 2,000 Insurance premium TK 3,000 TK 6,000 Bad debts expense TK 1,000 TK 20,000 Capital TK 300,000 TK 60,000 Accounts receivable TK 75,000 TK 25,000 Postage and Mobile TK 1,500 charges TK 390,000 Stock goods 1-1-21 TK 15,000 TK 195,000 Import duty TK 3,000 TK 70,000 Interest income TK 7,000 TK 4,000 Land TK 58,500 Sales Purchased goods 10% investment Depreciation expense