The ledger of Chester Franks, Financial Consultant, contains the following account balances on 30 June 2026.

The following additional account titles are included in the chart of accounts.
•  Prepaid Insurance
•  Telecommunications Expense Payable
•  Office Supplies Expense
•  Depreciation Expense – Buildings
•  Depreciation Expense – Office Equipment
•  Interest Payable
•  Salaries Payable
The following information is also available.
1.      A physical count of office supplies reveals that supplies totalling \($420\) are on hand at 30 June.
2.      The balance in the Unearned Consulting Fees account includes \($1200\) earned for services rendered in the last week of June.
3.      Estimated depreciation on the office equipment is \($2140.\) Depreciation on the building is \($8760.
4.\)      A 12-month insurance policy was purchased on 1 April for \($780.
5.\)      The June monthly mortgage payment of \($900\) has not been paid or recorded. In each payment, \($220\) is attributable to interest.
6.      The June telecommunications costs for \($320\) are unrecorded. No tax invoice has been received.
7.      Salaries of \($980\) were owing to employees at 30 June 2026.
Required
(a)  Prepare a 10-column worksheet for the year ended 30 June 2026.
(b)  Prepare the income statement, balance sheet and statement of changes in equity.
(c)  Journalise the closing entries.

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Account Cash at bank Accounts receivable Office supplies Land Building Accumulated depreciation - building Office equipment Accumulated depreciation - office equipment Accounts payable Unearned consulting fees Mortgage payable C. Franks, capital C. Franks, drawings Consulting fees revenue Insurance expense Salaries expense Electricity expense Interest expense Telecommunications expense Debit $ 5200 Credit 8418 1140 60000 152000 $ 64000 23400 6420 7236 2000 88600 72012 52780 156860 1660 87940 760 2090 1740 $397128 $397128