The following represents the adjusted trial balance of Rodney Lonsdale Dentist as at 30th June 2022 . Required: a) Prepare the closing journal entries for Rodney Lonsdale Dentist as at 30th June 2022 . Narrations ARE NOT required. (12 marks) b) Prepare the T-account for Rodney Lonsdale's Capital account to calculate the closing balance to be included in the Statement of Financial Position as at 30th June 2022. (4 marks) c) Discuss the purpose of closing journal entries. Include an explanation of which accounting concept is aligned with closing entries and the purpose of the concept. (4 marks) (Word limit: at least 50 words)