The Trial Balance of Skyblue Shoes as of $30$ June is provided below.

$\backslash$table$[[$Trial Balance $-$ Skyblue Shoes$],[,$Account,i $8$ Debit,Credit$],[$Accounts Payable,:,vdots,$2,000],[$Accounts Receivable,,$9,388i,],[$Advertising$,1.,1,700i,],[$Bad Debts,,$200i,],[$Capital$,,$vdots,$109,476],[$Cash at Bank,$x,2,106,],[$Cost of Goods Sold,.,$109,802,],[$Discount Allowed,,$407i,],[$Drawings$,,13,135!,$:$],[$Freight Out,,$846i,],[$General Expenses,,$17,912!,],[$GST Collected,,$\backslash$table$[[1],[1],[1]],11,011],[$GST Paid,,$12,738,],[$Insurance$,2,2,450,2],[$Inventory$,,8,348,],[$Land and Buildings,,$100,000,],[$Mortgage$,,,40,000],[$Motor Vehicle Expenses,,$2,348,],[$Motor Vehicles,,$24,000,],[$Plant and Machinery,$3,20,000,],[$Power and Lighting,$(3),1,487,],[$Sales$,,,182,440],[$Telephone$,12,4,990!,],[$Wages$,+,16,070,+2],[,,344,927i,344,927]$

$]$

a$){\displaystyle \underset{x}{\overset{?}{}}}$ Accessibility: Investigate

$1)$ prepare closing general journal entrues on $30$ june

$2)$ prepare trading, profit and loss anf capital accounts

$3)$ prepare post closing trial balance of skyblue shoes as of $30$ june