Z Company started his business on 1 st January, 2019. Its trial balance before adjustment on 31 st December, 2019 is as follows Z Company Trial Balance December 31, 2019 Description Dr. (Taka) Cr. (Taka) Cash 8,700.00 Accounts Receivable 20,600.00 Prepaid Insurance 4,400.00 Supplies 1,950.00 Land 45,000.00 Building 134,500.00 Accumulated Depreciation-Building 86,700.00 Equipment 80,100.00 Accumulated Depreciation-Equipment 61,300.00 Accounts Payable 7,500.00 Unearned Revenue 6,000.00 Capital Stock 15,300.00 Retained Earnings 54,000.00 Dividends 8,000.00 Fees Earned 199,400.00 Salaries and Wages Expenses 70,200.00 Utilities Expenses 23,200.00 Advertising Expenses 18,000.00 Repairs Expenses 11,500.00 Miscellaneous Expenses 4,050.00 Totals 430,200.00 430,200.00 The following information is available as of year-end 1. Unexpired insurance Tk. 1,500.00 2. Supplies on hand Tk. Tk. 400.00 3. Depreciation of Building for the year Tk. 1,750.00 4. Depreciation of equipment for the year Tk. 5,800.00 5. Revenue unearned Tk. 2,000.00 6. Accrued salaries and wages Tk. 2,300.00 7. Fees earned but unbilled Tk. 4,850.00 Required: A. Journalized the adjusting entries B. Determine the adjusted balances of the accounts and prepare an adjusted trial balance