The following represents the adjusted trial balance of Delaney Tax Consultants as at 31 st March 2022. a) Prepare the closing journal entries for Delaney Tax Consulting as at 31st March 2022 . Narrations ARE NOT required. (12 marks) b) Prepare the T-account for Delaney Tax Consulting's profit and loss summary account and calculate the closing balance of the account as at 31st March 2022. (4 marks) c) Discuss the purpose of closing entries. Include an explanation of which accounting concept is aligned with closing entries and the purpose of this concept. (4 marks) (Word limit: at least 50 words) b)