Daisy is the sole proprietor of Crystal Shine Cleaners. Daisy is good friends with Pietra, Mr Abderus and Jerry Guernsey. Crystal Shine Cleaners is contracted by Avocado Smash Caf, Feta & Feast and Milkalicious to clean the premises of each business. One evening when they all went out to dinner Daisy was explaining that she had no idea how to close off the accounts. Her friends suggested she contact Warwick & Clarke Chartered Accountants and in particular ask for you as they have all been very happy with the work you have done for them. Daisy makes an appointment with the partner of Warwick & Clarke Chartered Accountants. After the meeting the partner hands over the following Trial Balance to you. Crystal Shine Cleaners Trial Balance 30 June 2021 Debit ($) Credit ($) 46 920 4 692 13 800 33 120 161 184 41 400 2 484 9 660 6 900 11 040 Cash at Bank Salaries Payable Supplies Drawings Sales Accumulated Depreciation - Van Insurance Expense Depreciation Expense Prepaid Insurance Rent Expense Unearned Revenue Interest Payable Supplies Expense Van Interest Expense Accounts Payable Salaries Expense Capital Accounts Receivable Mortgage Payable 15 456 7176 4 692 82 800 1 380 13 800 32 292 41 400 57 960 17 940 Total 303 048 303 048 REQUIRED The partner has asked you to prepare the following: (i) closing entries based on the Trial Balance provided by Daisy, and (ii) a post-closing Trial Balance as at 30 June 2021