The accountant of the marketing firm, S. Preston, has posted adjusting entries (1) to (5) to the ledger accounts at 30 June 2022. All the income, expense and equity accounts of the entity are listed here in T-account form. Required (a) Prepare the closing entries of the marketing firm at 30 June 2022. (b) Prepare the income statement and the statement of changes in equity for the year ended 30 June 2022. (LO4)