The ledger of P. Oodle, Veterinary Surgeon, contains the accounts and account balances shown below on 30 June 2016:

Account	Debit	Credit
Cash at Bank Accounts Receivable Prepaid Insurance Land Building Accumulated Depreciation – Building Equipment Accumulated Depreciation – Equipment Accounts Payable Mortgage Payable P. Oodle, Capital P. Oodle, Drawings Fees Earned Rent Revenue Salaries Expense Telephone Expense Interest Expense Insurance Expense	$  12 600 11 800 1 800 180 200 196 000 32 300 86 500 124 600 4 520 3 080 36 480	$86 900 8 800 16 400 64 000 236 950 262 430 14 400
	$689 880	$689 880

The following account titles are included in the chart of accounts:

Interest Payable

Salaries Payable

Rates Payable

Unearned Fees

Depreciation Expense – Building

Depreciation Expense – Equipment

Rates Expense

The following information has not yet been recorded:

1. Rates owing at 30 June, $4820.

2. Depreciation on the equipment is $3680. Depreciation on the building is $9600.

3. An advance fee payment of $600 for minor surgery to be performed in July 2016 was credited to Fees Earned.

4. The mortgage contract provides for a monthly payment of $1000 plus accrued interest. The June payment was not made. Interest of $260 is accrued on the mortgage.

5. Prepaid insurance of $1340 has expired.

6. Salaries earned but not paid amount to $2360.

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.