Z Company started his business on 1st January, 2019. Its trial balance before adjustment on 31st 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:

1. Journalized the adjusting entries

2. Determine the adjusted balances of the accounts and prepare an adjusted trial balance