The ledger of Arya Corporation on September 30, 2020 includes the following selected accounts before the adjusting entries are prepared

The ledger of Arya Corporation on September 30, 2020 includes the following selected accounts before the adjusting entries are prepared. Prepare adjusting entries for the new findings of different accounts for the third quarter of 2020: [Marks: 4* 3 = 12] Debit Credit Account Title (Tk.) (Tk.) Supplies 5,500 Prepaid Insurance 8,500 Equipment 30,000 Unearned Service Revenue Salaries Payable 12,00 Note Payable 27,000 Other Data: a) Insurance expires at the rate of Tk.500 per month. b) Annual depreciation on the equipment is Tk.6,000. c) 1/3 of unearned service revenue was earned during the quarter. d) Stock verification reveals Tk.4,000 supplies on hand at end of September, 9,000