The adjusted trial balance of Brompton Bowling Alley at 30 June 2026, the end of the entity’s accounting year, follows.

Additional data taken into account in the preparation of the above adjusted trial balance at 30 June 2026.
1. Unearned fees revenue earned during the year, \($5540.
2.\) Prepaid insurance expired during the year, \($16\) 800.
3. Accrued interest expense, \($6100.
4.\) Supplies used during the year, \($8300.
5.\) Fees revenue earned but not recorded, \($7860.
6.\) Depreciation for the year: bowling equipment, \($20\) 100; building, \($9630.
7.\) Accrued wages and salaries expense, \($3620.
Required
(a) Prepare the income statement and statement of changes in equity for the year ended 30 June 2026 and a classified balance sheet as at 30 June 2026.
(b) Record adjusting and closing entries in the general journal.
(c) Prepare any suitable reversing entries on 1 July 2026.

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BROMPTON BOWLING ALLEY Adjusted trial balance as at 30 June 2026 Account Cash at bank Accounts receivable Accrued revenue Supplies Prepaid insurance Bowling equipment Accumulated depreciation - bowling equipment Building Accumulated depreciation - building Accounts payable Interest payable Wages and salaries payable Unearned fees revenue Loan from XYZ Bank Ltd (non-current) B. Awls, capital B. Awls, drawings Fees revenue Depreciation expense-bowling equipment Depreciation expense-building Wage and salaries expense Insurance expense Interest expense Electricity expense Council rates expense Supplies expense Debit $ 8660 19360 7860 11070 6870 Credit 230790 $85290 400 990 54 780 58 650 7100 3620 10980 233 700 270 980 90000 248 320 20100 9630 89 400 17040 14510 17010 8830 21300 $973420 $973 420