Joe Surfer started Joe's Surfing Supplies on 1 July 2020. The following adjusted accounts and account balances were taken from the 10-column worksheet of the business for the year ended 30 June 2021. $15,000 70,000 300 Accounts Receivable J.S, Capital 1 July 2020 J.S, Drawings Cash at Bank Surfing Supplies Sales Revenue 18,000 35,000 90,000 Wages Expense 24,000 15,000 5,000 30,000 16,000 3,500 Rent Expense Advertising Expense Store Furniture & Fittings Accumulated Depreciation-Store Furniture & Fittings Surfing Supplies Expense Delivery Expense Wages Payable Loan Payable Accounts Payable Depreciation expense - Store Furniture & Fittings 2,700 6,000 12,000 19,000 1,000 a) Record the closing entries in general journal format for Joe's Surfing Supplies. Narrations are not required. (8 marks) b) List the names of the accounts to be posted in the post-closing trial-balance. (4 marks)