The adjusted trial balance shown below is for Gordon Real Estate at the end of its reporting period 30 June 2019.

	Debit $	Credit $
Cash at bank	11440
Accounts receivable	10340
Office supplies	770
Prepaid insurance	2750
Office equipment	15400
Accumulated depreciationoffice equipment		5280
Accounts payable		3680
Salaries payable		1200
Rent revenue received in advance		750
Gordon, Capital		17820
Gordon, Drawings	650
Service revenue		38000
Rent revenue		12000
Salaries expense	19200
Office supplies expense	1700
Rent expense	14500
Insurance expense	1100
Depreciation expenseoffice equipment	880
	78730	78730

Required

a) Prepare the required closing entries for Gordon Real Estate for the year ended 30 June 2019. Narrations are required. (13 Marks)

b) Prepare Gordons Capital account using the T-account provided below. (2 Marks) (Total 15 Marks)

Gordon, Capital

Date	Explanation	Amount $	Date	Explanation	Amount $