The following unadjusted trial balance is taken from the ledger of Tim's Top Business Services on 30 June 2019. Account Cash at bank Accounts receivable Prepaid insurance Equipment Accumulated depreciation - equipment Accounts payable Tim Wang, Capital Tim Wang, Drawings Service revenue Wages expense Electricity expense Sundry expense Debit $38 000 74 000 24 000 130 000 40 000 130 000 54 000 26 000 $516.000 Additional information is also available on 30 June 2019: Accrued wages, $10 000. Expired insurance, $13 000. Depreciation on equipment, $50 000. Credit $50 000 64 000 62 000 340 000 $516 000 Required: (1) Provide adjusting and closing journal entries in the general journal; (10 Marks) (2) Prepare an Income Statement for the year ended 30 June 2019: (7 Marks) (3) Prepare a Statement of Changes in Equity for the year ended 30 June 2019; (4 Marks) (4) Prepare a Balance Sheet as at 30 June 2019. (8 Marks)