Closing entries

Below is the adjusted trial balance for the business Davids Flowers for 30 June 20X3.

Davids Flowers Adjusted Trial Balance 30 June 20X3
Account	Debit $	Credit $
Cash at bank	15 800
Accounts receivable	500
Inventory	6 095
Accounts payable		1 500
Unearned revenue		240
David - Capital		20 000
David - Drawings	5 500
Sales revenue Flowers		60 850
Sales revenue Flower arrangement classes		20 600
Cost of goods sold	35 600
Rent expense	52 000

Required:

Prepare all relevant closing entries to be made on 30 June 20X3. Include the closing entry related to the drawings.