\begin{tabular}{|l|l|l|l|} \hline \multicolumn{6}{|l|}{ General Journal } & Debit & Credit \\ \hline Date & Details & $183,440 & \\ \hline 30.06 .22 & Sales & & $183,440 \\ \hline & Trading & $110,802 & \\ \hline \multicolumn{3}{|l|}{ *(Trading revenue transferred) } & $110,802 \\ \hline 30.06 .22 & Trading & & \\ \hline & COGS & & \\ \hline & (Closing Entry) & & \\ \hline & Trading & & \\ \hline & P \& L & & \\ \hline & () & & \\ \hline & & & \\ \hline \end{tabular} General Ledger From the following 30/6/2022 Trial Balance you are to: a) Prepare the closing journals, including appropriate NARRATIONS to each entry b) Prepare the Trading, Profit \& Loss, and Capital General Ledger Accounts. *Note: the first narration "Trading revenue transferred" is given as an example, so make sure to include appropriate narration to each journal entry. Brisbane Camping World Trial Balance as at 30 June 2022 Trial Balance as at 30 June 2022 \begin{tabular}{|l|r|r|} \hline Account Name & DR & CR \\ \hline Cash at Bank & 3,106 & \\ \hline Accounts Receivable & 10,388 & \\ \hline Inventory & 9,348 & \\ \hline Land \& Buildings & 101,000 & \\ \hline Motor Vehicles & 25,000 & \\ \hline Plant \& Machinery & 21,000 & \\ \hline Accounts Payable & & 3,000 \\ \hline GST Collected & & 12,011 \\ \hline GST Paid & 13,738 & \\ \hline Mortgage & & 41,000 \\ \hline Capital & & 124,476 \\ \hline Drawings & 14,135 & \\ \hline Sales & & 183,440 \\ \hline Cost of Goods Sold & 110,802 & \\ \hline Advertising & 2,700 & \\ \hline Bad Debts & 1,200 & \\ \hline Discount Allowed & 1,407 & \\ \hline Freight Out & 1,846 & \\ \hline General Expenses & 18,912 & \\ \hline Insurance & 3,450 & \\ \hline Electricity & 2,487 & \\ \hline Motor Vehicle Expenses & 3,348 & \\ \hline Wages \& Salaries & 17,070 & \\ \hline Telephone Expenses & 2,990 & \\ \hline & & \\ \hline & 363,927 & 363,927 \\ \hline \end{tabular}