Need help badly with this question if anyone can.

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. Accounts Receivable $15,000 70,000 J.s, Capital 1 July 2020 J.S, Drawings 300 Cash at Bank 18,000 Surfing Supplies 35,000 Sales Revenue 90,000 Wages Expense 24,000 15,000 Rent Expense Advertising Expense 5,000 Store Furniture & Fittings 30,000 16,000 Accumulated Depreciation-Store Furniture & Fittings 3,500 2,700 Surfing Supplies Expense Delivery Expense Wages Payable Loan Payable 6,000 12,000 Accounts Payable 19,000 1,000 Depreciation expense - Store Furniture & Fittings 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) 7 A B I III SS