Below is the adjusted trial balance at 30 June 2021 for Sweet Home Alabama Treats owned by Lulu, B: Cash at bank Wages Payable Accounts receivable Insurance expense Accounts payable Sales revenue Loan payable Fuel expense Prepaid Insurance $56,000 Machinery and Equipment $200,000 25,000 Lulu, B. capital 1 July, 2020 80,000 46,000 Depreciation expense - 5,000 machinery and equipment 12,000 Advertising expense 15,000 75,000 Wages expense 60,000 200,000 Lulu, B. drawings 15,000 100,000 Baking supplies expense 41,000 10,000 Baking supplies 50,000 35,000 Accumulated depr. - 50,000 machinery and equipment 15,000 Unearned Revenue Required: a) Prepare the closing entries in the general journal for Sweet Home Alabama Treats for the year ending 30 June 2021. b) Prepare a statement of financial position in account format for Sweet Home Alabama Treats as at 30 June 2021. (11