The following information relates to Magic Hair Salon Pty Ltd on 30 June 2021. Motor Vehicle Motor Vehicle Prepaid Rent Salary Expenses Cash at Bank Service Revenue Depreciation expense Accounts receivable Electricity Expense Owner, Drawings Unearned revenue Supplies Expense Accounts payable Capital 180,000 18,000 96,000 130,000 213,000 18,000 17,000 9,200 6,000 16,000 14,800 13,000 ? 23,000 80,000 Bank Loan Accumulated Depreciation- Motor Vehicle Required a) Prepare the closing entries for the business. Narration is not required. (5 marks) b) Prepare the post-closing trial balance for the business