Analysis reveals the following additional data: * Supplies on hand at January 31, Tk. 1,200. * Insurance policy is for two years. Depreciation Tk. 200 for each month. * Unearned revenue is still uncarned Tk. 800. * Interest accrued at January Tk. 200. Service provided but not received Tk. 1,200. Required: (i) Prepare adjusting entries for January 31", 2018. (ii) Prepare adjusted trial balance as on January 31", 2018. (b) The trial balance of Samuel Electronics at January 31, 2018 is given below: Credit (tk.) Samuel Electronics Trial Balance January 31, 2018 Debit (tk.) 12,800 2,500 3,000 5,000 Account Title Cash Supplies Prepaid Insurance Office Equipment Note Payable Account Payable Unearned Revenue Capital Drawings Service Revenue Salary Expense Utility Expense Total 5,000 2,500 1,200 10,000 500 10,000 4,000 900 28,700 28,700