The following is the Trial Balance of Aquib Enterprise as on 31 December 2021: Trial Balance Accounts Title Debit Credit Taka Taka Purchases and returns 95000 2500 Freight in 4000 Sales and Sales returns 5.000 180.000 Opening inventory 10,000 Wages 20.000 Administrative Expenses 25,000 Insurance 3.000 Selling and distribution expense 10,000 Capital 150.000 Drawings 10.000 Premises 1,20,000 Equipment 20.000 Accounts receivable 19.000 Accounts payable 14,000 Cash 7.000 Allowances for bad debts 1.500 348.000 348,000 Additional information: (i) Tk. 2,000 of wages relates to the next year. (it) Administrative expenses outstanding Tk. 1500. Depreciation on Equipment Tk. 4,000. [iv) Ending inventory is Tk. 9,000. (v) Insurance unexpired Tk. 1000. (vi) Raise allowance for bad debts to 2% of net sales. The owner withdrew goods worth Tk. 5,500 for personal use but not yet recorded. Required : (a) A multiple step income statement. (b) Owner's Equity statement. ) A classified Balance Sheet. The adjusting journal entries