The following is the adjusted trial balance for Romeo's Truck Supplies for the financial year ended 30 June 2021 Romeo's Truck Supplies Adjusted Trial Balance as at 30 June 2021 Account Debit Credit Cash at bank $45,000 Accounts Receivable 35,000 Inventory 55,000 Land 125,000 60,000 Equipment Accumulated depreciation equipment $5,000 Accounts Payable Short term Loan 18,000 27,000 97,000 Mortgage Payable Unearned Revenue Capital 1 June 2021 25,000 100,000 Drawings 25,000 Revenue 150,000 Salaries expense 22,000 Insurance expense 13,000 Depreciation expense 31,000 Interest expense 11,000 $422,000 $422,000 Required a) Record the closing entries in general journal form for Romeo's Truck Supplies on 30 June 2021. Narrations are not required (8 marks) Preparosclesian trial balance as at 20 June 2017 marka