Joe Surfer started Joes 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.

Accounts Receivable	$15,000
J.S, Capital 1 July 2020	70,000
J.S, Drawings	300
Cash at Bank	18,000
Surfing Supplies	35,000
Sales Revenue	90,000
Wages Expense	24,000
Rent Expense	15,000
Advertising Expense	5,000
Store Furniture & Fittings	30,000
Accumulated Depreciation-Store Furniture & Fittings	16,000
Surfing Supplies Expense	3,500
Delivery Expense	2,700
Wages Payable	6,000
Loan Payable	12,000
Accounts Payable	19,000
Depreciation expense - Store Furniture & Fittings	1,000

a) Record the closing entries in general journal format for Joes 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)