Problem - 2 The ledger of Mariam Corp. on January 31, 2021 includes the following selected accounts before adjusting entries. Debit Credit Account Title Tk. Tk. Supplies 1500 Prepaid Insurance 3500 Equipment 45,000 Unearned Service Revenue 5000 Salaries Payable Note Payable 2000 16,800 An analysis of the accounts shows the following: 1. Insurance expires at the rate of Tk. 1000 per month. 2. Annual depreciation on the equipment is Tk. 12000. 3. 50% of unearned service revenue was earned in January. 4. Sold goods to customers of Tk. 2300 but not yet billed. 5. Interest on note payable of Tk. 950 is accrued. Requirement: Prepare the Adjusting entries for the month of January, 2021 (Marks: 5*1=5)