Pragmatic Designs Pty Ltd provides consulting services to the finance industry. The unadjusted trial balance on 30 June 2019 below was prepared by the accountant. The following additional information is available at 30 June: 1. Unused office supplies on hand on 30 June 2019 totalled $170. 2. The Unearned Fees account includes $825 received for fees earned during June. 3. Office Equipment has a useful life of ten years with no residual value. No additions or disposals were recorded during the year. 4. Advertising costing $725 was consumed during the year. 5. Accrued rent of $3,000 for the month of June 6. Salaries earned by employees but unpaid as at 30 June 2019 totalled $6 500. Credit 750 PRAGMATIC DESIGNS PTY LTD Unadjusted Trial Balance as at 30 June 2019 Account Debit Cash at bank $ 15 060 Accounts receivable 14 230 GST receivable 1.470 Prepaid advertising 2 120 Office supplies Office equipment 34 620 Accumulated depreciation Accounts payable Unearned fees GST payable Share Capital Retained Earnings Consulting fee revenue Rent expense 22 240 Salaries expense 72 500 Telephone expense 2 120 $165 110 $ 2280 10 670 2 580 2 720 30 000 16 240 100 620 $165 110 Required: A. Prepare a 10-column worksheet for the year ended 30 June 2019. (15 marks) B. Prepare a statement of changes in equity. (4 marks) C. Journalise the closing entries. (5 marks) D. Prepare any relevant reversing entries. Where no reversing entry is required, explain why. (6 marks)