Provision for long service leave 10 employees. Question below?

(a) Provision for long service leave for 10 employees - $25,000. The actual amount paid during the year was $12,000. (b) Insurance premium on the plant and equipment - $22,500, paid on 1 June for 12 months. (c) As at 30 June, there is an outstanding electricity account for $1,500 and telephone account for $4,500. (d) A maintenance contract on the computer equipment for 12 months - $12,000. The payment was made in the current year but the contract ends in May the following year. (e) Interest expense of $56,000 on a loan that has five years to run that was originally used to purchase a computer repair business which ceased to operate on 30 June 2018