The unadjusted trial balance of Retirement Planning Consulting Pty Ltd is as follows: RETIRMENT PLANNING PTY LTD Unadjusted Trial Balance as at 30 June 2021 Account Debit Credit Cash at bank $ 32 070 Office supplies 6 260 GST Receivable 1 400 Prepaid Insurance 1 725 Office equipment 92 800 Accumulated depreciation $ 27 840 GST Payable 2 460 Bank loan payable 50 000 Share capital 10 000 Retained earnings 12 500 Services revenue 144 000 Salaries expense 83 250 Advertising expense 2 450 Repairs expense 2 160 Sundry expense 7 520 Electricity expense 4 405 Motor vehicle running expenses 8 790 Telephone expense 2 620 Interest expense 1 350 246 800 246 800 The following additional information should be taken into account: 1. Office supplies unused at 30 June amounted to $540 2. On 30 June, the Directors declared a Dividend to be paid to shareholders in July, 2021 totalling $5 000 3. Interest to be accrued on the bank loan at 30 June is $210. 4. Salaries accrued but unrecorded on 30 June 2021 were $2,690 5. An electricity bill has been received but not yet recorded of $990 (GST Included) 6. Insurance unexpired at 30 June 2021 was $450. 7. Office equipment is to be depreciated using straight line depeciation. The useful life is 4 years and it has a residual value of $18,560. Required: A. Prepare a 10-column worksheet for the year ended 30 June 2021. (19 marks B. Prepare a statement of changes in equity. (5 marks) Journalise the closing entries (Narrations are required). (6 marks) C