5. a) What do you mean by trial balance? b) What are the errors that can't be detected by the trial balance? c) The following accounts are taken from the lodger of Himaloy Trading Company at December 31.2019. Name of cements Cash at bank Sales return Sales Depreciation Allowance for bad debit Accumulated depreciation Advance paid salaries Testerest received Rent Reveivable Motorcar Profit on sale of furniture Bills Payable Income tax expense Loss on fire Goodwill Tk. 43,400 2,800 48,500 700 31,000 19,300 11.100 67,000 27.550 41.500 11.250 20.250 26,700 2,650 21.100 5. a) What do you mean by trial balance? b) What are the errors that can't be detected by the trial balance? c) The following accounts are taken from the lodger of Himaloy Trading Company at December 31.2019. Name of cements Cash at bank Sales return Sales Depreciation Allowance for bad debit Accumulated depreciation Advance paid salaries Testerest received Rent Reveivable Motorcar Profit on sale of furniture Bills Payable Income tax expense Loss on fire Goodwill Tk. 43,400 2,800 48,500 700 31,000 19,300 11.100 67,000 27.550 41.500 11.250 20.250 26,700 2,650 21.100