Northern territory Bank Plc had the following operations in year 2022 (expressed in $000).

Electricity and water bills: 130

Dividends paid to shareholders: 15.2

Coupons from investment in corporate bonds: 410.9

Interest on customers' term deposits: 250.8

Petrol for the business cars: 2.6

Write off of loans with no existing lending provisions: 12.2

Interest on business loans to commercial companies: 405.8

Distribution on issued capital notes: 50.4

Commission for customers' advice on retirement investments: 124.2

Charge for bad and doubtful debts: 84

Interest on interbank lending: 33.2

Fees for late repayment by customers on their credit card balances: 15

Salaries: 87.6

Realized capital gains on held-to-maturity securities: -10

Unrealized capital gains on trading securities: +35

Calculate the value for each entry for all first 10 entries up to profits from ordinary activities before tax included. For each of the 10 entries, provide the name of the entry, the components included in that category, the calculation and the value.

b) Consider an available-for-sale security. The market prices are the following:

Time	Price	Action of the bank
end December 2021	$20	purchase
end March 2022	$12	keep
end June 2022	$34	keep
end September 2022	$36	sale

Describe and explain the changes occurring in the bank balance sheet between the end of June 2022 and the end of September 2022, when the bank eventually sells the security. [Draw only one balance sheet and add explanations below it.