Presented below is the adjusted trial balance of Brown Investment Advisers as at 30 June 2021.

Brown Investment Advisers
Trial Balance
As at 30 June 2021
	Debit $	Credit $
Cash at Bank	34,300
Accounts Receivable	9,100
Office Supplies	2,100
Prepaid Insurance	7,000
Equipment	203,000
Accumulated Depreciation - Equipment		1,750
Accounts Payable		18,200
Salary Payable		3,150
Interest Payable		350
Revenue received in advance		5,600
Loan Payable (4 Years)		140,000
Browns, Capital		52,500
Browns, Drawings	2,800
Service Revenue		61,600
Insurance Expense	4,900
Salary Expense	16,800
Supplies Expense	350
Depreciation Expense - Equipment	1,750
Interest Expense	1,050
	283,150	283,150

a) Prepare Brown Investment Advisers Income Statement for the year ended 30 June 2021.

b) Prepare Brown Investment Advisers Statement of Changes in Equity for the year ended 30 June 2021.