The adjusted trial balance shown below is for Tony Auto Parts at the end of its reporting period 30 June 2020. Adjusted Trial Balance Account Name Debit $ Credit $ Cash at Bank 89 500 Accounts Receivable 50 000 Prepaid Rent 10 000 Plant 280 000 Accumulated. Depreciation Plant 125 000 Accounts Payable 35 000 Wages Payable 10 000 Unearned Sales Revenue 15 000 Capital 220 000 Sales Revenue 256 000 Drawings - Tony 1500 Wages Expense 185 000 Telephone Expense 10 000 Rent Expense 20 000 Depreciation Expense 15 000 Totals 661 000 661 000 Required a) Prepare the required closing entries for Tony Auto Parts for the year ended 30 June 2020. Narrations are required. (13 Marks) b) Prepare Tony's Capital account using the T-account provided below. (2 Marks) (Total 15 Marks) Tony, Capital Date Explanation Amount ($) Date Explanation Amount ($)