At 30 June 2021, the leave provision general ledger balances for the employees of Joan Patricia were annual leave $7382, sick and carer’s leave $3395 and long service leave $2569. 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 $5650 and sick and carer’s leave

$2240.

The leave provisions at 30 June 2022 were calculated and valued from the individual employee records as annual leave $8064, sick and carer’s leave $4775 and long service leave $4465.

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.