The unadjusted trial balance of the general ledger of Antonio$$s Small Appliance Repair

Service on $30$ June $2025$ is presented below $($ignore GST$).$

Additional data for adjustment purposes

$1.$ Supplies on $30$ June $2025$ were:

$($i$)$ advertising supplies $($originally debited to Advertising Expense$),$ $$6900.$

$($ii$)$ store supplies $($originally debited to Sundry Expenses$),$ $$3600.$

$2.$ On $1$ January $2025,$ the business rented half of its shop space to Joshua$$s Cafe for $12$

months and received a cheque for $$19200,$ representing the entire year$$s rental fee.

$3.$ Purchases of electrical repair equipment were as follows.

$4.$ The Prepaid Insurance account consists of the following.

$5.$ Wages earned by employees but unpaid as at $30$ June $2025$ totalled $$5040.$

$6.$ Interest on the mortgage payable is $$3672$ per year, paid in half$-$yearly instalments on $1$

May and $1$ November.

Required

$($a$)$ Journalise adjustments in the general journal of the entity.

$($b$)$ Prepare an income statement and a statement of changes in equity for the year ended $30$

June $2025.$

$($c$)$ Prepare a statement of financial position $($properly classified in narrative form$)$ as at $30$

June $2025.$

$($d$)$ Present the Interest on Mortgage Expense account showing detailed entries for the year

ended $30$ June $2025$ as it would appear after all adjustments have been made.