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You have been provided with the unadjusted and adjusted trial balance for Veterinary Services Ltd as of 30 June 2018. These reports are after trading for up to the year ended 30 June 2018. Veterinary Services Ltd Trial balance as at 30 June 2018 Unadjusted Adjusted No Account Name Dr ($) Cr ($) Dr ($) Cr ($) 100 Cash 43,074 43,074 110 Accounts Receivable 78,317 84,190 130 Office Supplies 32,894 19,580 140 Prepaid Insurance 13,118 9,789 150 Surgery Equipment 294,951 294,951 151 Less Accumulated Depreciation - Surgery Equipment 109,644 137,055 200 Accounts Payable 19,580 19,580 220 Interest Payable 588 230 Revenue Received in Advance 87,411 81,929 240 Salaries Payable 5,090 250 Bank Loan (10 years term) 19,580 19,580 300 Share Capital 78,317 78,317 310 Retained Earnings 21,537 21,537 311 Dividends 46,989 46,989 400 Service Revenue 229,467 240,822 500 Salaries Expense 39,159 44,249 505 Insurance Expense 3,329 510 Interest Expense 1,371 1,959 520 Depreciation Expense 27,411 530 Office Supplies Expense 13,314 540 Rent Expense 15,663 15,663 565,536 565,536 604,498 604,498Required: a) Record the unadjusted opening balance of each account in the correct T-account before recording adjusting entries. b) Record the adjusting entries in the General Journal using the below format: Veterinary Services Ltd General Journal Date Account (Narration) Post ref | Debit $ Credit $ XXX XXX xxx (hold your CTRL and TAB key to indent) (Don't forget your narration). c) Record the adjusting entries in the correct T-accounts. d) Balance the T-accounts. (Only use one set of T-accounts for parts a, c and d). e) Prepare an Income Statement, Statement of Changes in Owners' Equity and a classified Statement of Financial Position (Balance Sheet) as at 30 June 2018. f) Journalise the post-closing entries required to finalise the end of financial year. g) Briefly explain the purpose of the post-closing entries. NOTE: to maximise your mark you must include correct titles, narrations, dates etc. This is an assignment, not under exam conditions, therefore attention to detail is expected