The accounts and account balances for Dr D. Eath Family Medical Practice are shown below on 30 June 2025.

The following information has not yet been recorded.
1. Rates owing at 30 June, \($17\) 800.
2. Depreciation on the equipment is \($13\) 600. Depreciation on the building is \($35\) 400.
3. An advance fee payment of \($2200\) for minor surgery to be performed in July 2025 was credited to Fees Earned.
4. The mortgage contract provides for a monthly payment of \($3700\) plus accrued interest. The June payment was not made. Interest of \($1000\) is accrued on the mortgage.
5. Prepaid insurance of \($4900\) has expired.
6. Salaries earned but not paid amount to \($8700\).
Required
(a) Prepare a 10-column worksheet for the year ended 30 June 2025.
(b) Prepare an income statement, a statement of changes in equity and a balance sheet.
(c) Journalise the closing entries.

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Account Debit Credit Cash at bank $46 400 Accounts receivable 43 500 Prepaid insurance 6 600 Land 663 700 Building 721 900 Accumulated depreciation - building $320 100. Equipment 119 000 Accumulated depreciation equipment Accounts payable 32 400 60 400 Mortgage payable 235 700 D.Eath, capital 872 700 D. Eath, drawings 318 500 Fees earned 966 500 Rent revenue 53 000 Salaries expense 458 900 Internet expense 16 600