The following account balances are from the adjusted trial balance of Hawaii World Travel, owned and operated by Joe Surfer for the financial year ended 30 June 2022.

Cash at bank	$38,500
Accounts receivable	12,750
Office supplies	1,750
Motor Vehicle	31,500
Accum. depr. motor vehicle	10,500
Loan payable	8,500
Unearned revenue	3,500
Joe Surfer, capital	48,000
Joe Surfer, drawings	7,500
Services revenue	35,675
Advertising expense	9,000
Utilities expense	3,500
Wages expense	1,500
Depr. Exp. motor vehicle	600
Office supplies expense	1,000
Wages Payable	1,425

Required:

In the template below record the closing entries in the general journal form for Hawaii World Travel on 30 June 2022. Narrations are required.