The following is an extract of account balance of Sweet Box Pty Ltd (A retail business), as at 30 June 2020. I Advertising Expense Rent expenses Accumulated Depreciation Bank charges Interest paid Wages Cost of Goods Sold Drawings Capital Insurance Expense Sales Plant & Equipment Bank Loan Inventory Bank 8,000 25,000 50,000 1,000 10,000 25,000 100,000 20,000 22,000 3,000 250,000 130,000 100,000 64,500 35,500 (a) You are required to: Prepare and post the following journal entries: Close sales and COGS to the Trading account and transfer the balance to the Profit & Loss account; Close all other revenues and expenses to the Profit & Loss account; (c) Transfer the balance of the Profit & Loss account (net profit) to Capital; (b)