Gemma Jones owns Australia Works, which provides employment placement services. The unadjusted trial balance on 30 June 2016 below was prepared by her accountant.

The following additional information is available at 30 June:

1. Unused supplies on hand on 30 June totalled $180.

2. The Unearned Fees account includes $825 received for fees earned during June.

3. Estimated depreciation on the office equipment is $3500.

4. Advertising costing $1350 was consumed during the year.

	AUSTRALIA WORKS Unadjusted Trial Balance as at 30 June 2016
	Account	Debit	Credit
	Cash at bank Accounts receivable GST receivable Prepaid advertising Office supplies Office equipment Accumulated depreciation – office equipment Accounts payable Unearned fees GST payable G. Jones, Capital G. Jones, Drawings Placement fees revenue Rent expense Salaries expense Telephone expense	$   4 560 14 230 1 470 2 120 750 18 620 16 000 12 240 62 500     2 120	$   2 280 11 670 2 580 3 220 14 240 100 620
		$134 610	$134 610

Required

A. Prepare a 10-column worksheet for the year ended 30 June 2016.

B. Prepare an income statement , a statement of changes in equity and a balance sheet.

C. Journalise the closing entries.