m (1) Learning Unit 9 Question 9.2 Before any entries can be made in the General ledger, transactions must first the General journal. Refer back to Example 9.1. How do you think the closing be entered into subsidiary journals. Closing transfers are always entered into transfers would have been journalised in the General journal of Tuscany Dealers? Demonstrate. After the closing entries have been done, the bookkeeper can draw up a 'post- closing' trial balance. What do you think this post-closing trial balance of Tuscany Dealers would have looked like on 28 February 20.8? Try to construct this post- closing trial balance. We have seen that the balances of the nominal accounts all become zero when doing the closing transfers at year-end. Why do you think it is necessary for these balances to become nil?