7. Simmons Antenna Service provided the following post-adjustment Trial Balance at 30 June 2018. Required: (a) Prepare closing journal entries. (b) Prepare the Profit and Loss and the Capital accounts. (c) Prepare a post-closing Trial Balance. \begin{tabular}{|l|l|l|l|l|l|} \hline & Capital & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline (c) Post-Closing Trial Balance - Simmons Antenna Service \\ \hline & Debit & Credit \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}