The ledger of Catherine Delaney, Financial Consultant, contains the following account balances on 30 June 2017.

Account	Debit				Credit
Cash at Bank Accounts Receivable GST Receivable Office Supplies Land Building Accumulated Depreciation – Building Office Equipment Accumulated Depreciation – Office Equipment Accounts Payable Unearned Consulting Fees GST Payable Mortgage Payable C. Delaney, Capital C. Delaney, Drawings Consulting Fees Revenue Insurance Expense Salaries Expense Electricity Expense Interest Expense Telecommunications Expense		$   5 200 9 260 920 1 140 60 000 152 000 23 400 52 780 1 660 87 940 760 2 090     1 740				$  64 000 6 420 7 960 1 560 2 000 88 600 71 490 156 860
		$398 890				$398 890

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 plus GST.

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 2017.

Required

A. Prepare a 10-column worksheet for the year ended 30 June 2017.

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

C. Journalise the closing entries.