Alan Williams is an electrician and owns and runs his own (sole trader) business named 'Alan's Building Services'. He has prepared an adjusted trial balance for the month of September 2017 presented below: 'Alan William's Building Services' Adjusted Trial Balance as at 30 September 2017 Debit Credit Account S $ Cash (at bank) 456 Accounts receivable (control) 4,891 Prepaid rent 16,642 Trucks 130,210 Accumulated depreciation_trucks 6,640 Accounts payable (control) 1,698 Wages payable 2,360 Unearned revenue Owner's Capital A. Williams_01/9/17 4,706 140,000 Drawings 5,400 Service revenue 9,310 Petrol expense 643 Electricity expense 342 Depreciation expense truck 1,670 Wages expense 2,360 Rent expense 2,100 Totals 164,714 164,714 Required: (1) Prepare closing entries for the month of September 2017. Narrations are required. (2) Post the closing entries in Part (1) to the Owner's Capital account." (3) Prepare the Post-closing trial balance Part (1) Post Date Accounts and Description Debit Credit Ref Part (2) Part (3) Debit Owner's Capital, A. Williams Credit Debit Credit Account $ $