The leave provision accounts of Steven Keith at 30 June 2021 were annual leave $83 228, sick and carer’s leave

$50 667 and long service leave $29 608. No adjustments were made to the leave provision accounts during the year ended 30 June 2022.

For the year ended 30 June 2022, leave payments were annual leave $39 850, sick and carer’s leave $8470 and long service leave $5730.

From the employee records the total leave provisions were calculated at 30 June 2022 as annual leave

$60 824, sick and carer’s leave $52 528 and long service leave $42 338.

Prepare the necessary general journal entries for leave payments, end-of-period adjustments and closing entries, general ledger and extracts of the income statement and balance sheet.