The adjusted trial balance shown below is for Willett Real Estate at the end of its reporting period 30 June 2021.

	Debit $	Credit $
100-Cash at bank	10400
101-Accounts receivable	9400
102-Office supplies	700
103-Prepaid insurance	2500
104-Office equipment	14000
105-Accumulated depreciationoffice equipment		4800
200-Accounts payable		5800
201-Salaries payable		1100
202-Rent revenue received in advance		700
300-Willett, Capital		16200
301-Willett, Drawings	600
400-Service revenue		46400
500-Salaries expense	18100
501-Office supplies expense	1600
502-Rent expense	15000
503-Insurance expense	1500
504-Depreciation expenseoffice equipment	1200
	75000	75000

a) The closing entries of the following journal is incomplete.

Date Account Name Debit ($) Credit ($) 30/6 + 30/6 600-P&L summary 30/6 (Closing off P&L summary) 30/6