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 ($)	Credit ($)
Cash at Bank	46 920
Salaries Payable		4 692
Supplies	13 800
Drawings	33 120
Sales		161 184
Accumulated Depreciation Van		41 400
Insurance Expense	2 484
Depreciation Expense	9 660
Prepaid Insurance	6 900
Rent Expense	11 040
Unearned Revenue		15 456
Interest Payable		7 176
Supplies Expense	4 692
Van	82 800
Interest Expense	1 380
Accounts Payable		13 800
Salaries Expense	32 292
Capital		41 400
Accounts Receivable	57 960
Mortgage Payable		17 940
Total	303 048	303 048

REQUIRED

The partner has asked you to prepare the following:

1. closing entries based on the Trial Balance provided by Daisy, and
2. (ii) a post-closing Trial Balance as at 30 June 2021.