Interest Payable
Salaries Payable
Rates Payable
Unearned Fees
Depreciation Expense – Building
Depreciation Expense – Equipment
Rates Expense

The following information has not yet been recorded:


1. Rates owing at 30 June, $2120.
2. Depreciation on the equipment is $3240. Depreciation on the building is $9280.
3. An advance fee payment of $400 for minor surgery to be performed in July 2013 was credited to Fees Earned.
4. The mortgage contract provides for a monthly payment of $1000 plus accrued interest. The June payment was not made. Interest of $280 is accrued on the mortgage.
5. Prepaid insurance of $1240 has expired.
6. Salaries earned but not paid amount to $2360.


Required
A. Prepare a 10-column worksheet for the year ended 30 June 2013.
B. Prepare an income statement, a statement of changes in equity and a balance sheet.
C. Journalise the closing entries.