Macquarie Consulting Limited has the following Unadjusted Trial Balance as at 30 June 2022. Macquarie Consulting Limited Unadjusted Trial Balance As at 30 June 2022 Debit Credit Cash $75,000 Accounts receivable 89,000 Allowance for Doubtful debts $3,900 Supplies 4,000 Plant & Equipment 218,000 Accumulated depreciation Plant & Equipment 54,000 Accounts Payable 38,000 Wages Payable 61,500 Unearned service revenue 56,000 Share capital 100,000 Retained Profits 105,250 Service Revenue 300,000 Interest revenue 1,120 Doubtful debts expense 2,060 Depreciation expense Plant & Equipment 19,680 Rent expense 19,230 Wages and Salaries expense 281,000 Marketing expense 11,800 Totals 719,770 719,770 Required: a) As at 30 June 2022, 30% of the Unearned Service Revenue has been earned. Prepare an adjusting journal entry to record the transaction. Narration is NOT required. (1 mark) b) On 30 June 2022, the company announced to pay cash dividends of $4,800 which will be paid on 22 July. Prepare journal entries to record the dividend announcement and cash payment of the dividend. Narration is NOT required. (2 marks) c) Prepare closing entries to close the temporary accounts on 30 June 2022. Narration is NOT required. (4 marks) d) Prepare the Statement of Change in Equity for the period ended 30 June 2022. (3 marks) e) The company is undertaking a major project that requires additional funds. Provide your suggestions as to (1) what financing options are available to the company and (2) detail the advantages and disadvantages of each of the options. (4 marks)