Question 13 (20 marks) The following represents the adjusted trial balance of Delaney Tax Consultants as at 31st March 2022. Required: a) Prepare the closing journal entries for Delaney Tax Consulting as at 31st March 2022. Narrations ARE NOT required. (12 marks) b) Prepare the T-account for Delaney Tax Consulting's profit and loss summary account and calculate the closing balance of the account as at 31st March 2022 . (4 marks) c) Discuss the purpose of closing entries. Include an explanation of which accounting concept is aligned with closing entries and the purpose of this concept. (4 marks) (Word limit: at least 50 words)