The following represents the adjusted trial balance of Julie Smith Dressmaking as at 30 June 2022. Julie Smith Dressmaking Adjusted Trial Balance 30 June 2022 Account Accounts Payable Accounts Receivable Accumulated Depreciation Office Debit Credit $ 20,800 25,800 Equipment 24,300 Bank Loan 22,000 Capital, Julie Smith 46,100 Cash at Bank 23,500 Depreciation Expense 4,400 Drawings, Julie Smith 12,100 Interest Expense 5,900 Office Equipment 65,700 Prepaid Rent 28,300 Rent Revenue 6,200 Service Revenue 65,000 Supplies Expense 2,900 Wages Expense 15,800 Total 184,400 184,400 Required: (a) Prepare the closing entries for Julie Smith's Dressmaking for 30 June 2022. Note the above trial balance is presented in alphabetical order of account name. Narrations ARE NOT required. (12 marks) (b) Prepare the T-account for Julie Smith's Capital account to calculate the balance to be included in the Statement of Financial Position as at 30 June 2022. (3 marks) a) Date Account Debit Credit b) Capital - Julie Smith Dressmaking Date Account $ Date Account 1/7/21 Opening balance 46,100