The Hatirjheel club opened a business on February 1, 2021. Its trial balance before adjustment on April 30 is as follows: Hatirjheel Club Trial Balance, April 30, 2021 Accounts No. Accounts Title DebitTaka CreditTaka 101 Cash 20,500 102 Bank 12,000 103 Supplies 1,900 104 Prepaid Insurance 2,400 204 Land and Building 85,000 206 Furniture 16,800 307 Accounts Payable 15,300 308 Uneamed Rent 3,600 409 Mortgage Payable 35,000 410 Capital 60,000 501- Rent Revenue 39,200 502 Interest received from bank 400 602 Advertising 500 603 Salaries Expense 10,000 604 Utilities Expense 1,400 701 Drawing 3,000 Total Tk. 153,500 Tk. 153,500 Other Data: (i) Insurance expires at the rate of Tk. 400 per month. (ii) A count of supplies shows Tk. 800 of unused supplies on April 30. (iii)Annual depreciation is Tk. 1,200 on furniture. (iv)The mortgage interest rate is Tk. 12%. (The mortgage was taken out on March01). (v) Unearned rent of Tk. 1,500 has been earned. (vi)Salaries of Tk.1,800 are accrued and unpaid at April 30. Required: 1. Journalize the adjusting entries on April 30. II. Prepare the necessary adjustments and an adjusted trial balance on April 30. [Use required format shect attached with the question paper to answer this question.] Page 3 of 7