The following unadjusted trial balance is taken from the ledger of Tim's Top Business Services on 30 June 2019. Account Debit Credit Cash at bank $38 000 Accounts receivable 74 000 Prepaid insurance 24 000 Equipment 130 000 Accumulated depreciation - equipment $60 000 Accounts payable 64 000 62 000 Tim Wang, Capital Tim Wang, Drawings 50 000 Service revenue 340 000 Wages expense 130 000 54 000 Electricity expense Sundry expense 26 000 $526 000 $526 000 Additional information is also available on 30 June 2019: Accrued wages, $10 000. Expired insurance, $13 000. Depreciation on equipment, $50 000. 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)