please answer in the format of the second picture and make sure to have part B show the calculations for closing capital balance. Thanks !

Gramps Consulting Adjusted Trial Balance December 31, 2022 ..$ 5,050 $ 9,000 .36,700 19,650 18,000 100,000 ..67,000 20,000 Accounts receivable Accounts payable Accumulated depreciation, equipment Depreciation expense, equipment. Cash Consulting revenue Char Cold, capital Char Cold, drawings Interest revenue. Land. Office equipment Office supplies Office supplies expense Prepaid rent Rent expense Salaries expense Unearned consulting revenue .1,000 32,000 50,000 .7,000 16,000 .2,000 24,000 35,000 5228.700 15.000 $228.700 REQUIRED: Part A) Prepare joumal entries required to close the temporary accounts at December 31, 2022 on the general journal form provided on the next page Part B) Calculate the closing Capital balance (Show your calculation here) Part A) GENERAL JOURNAL DERIT CREDIT ACCOUNT TITLES DATE