Trial Balance as at ${30}^{th}$ June $2023$

$\backslash$table$[[$Account Name,Debit,Credit$],[$Accumulated Depreciation $-$ equipment,$$,2,160],[$Accumulated depreciation $-$ motor vehicle,,$7,000],[$Advertising$,3,000,100],[$Allowance for doubtful debts,,$130,695],[$Sales$,,31,600],[$Capital $-$ John Franklin,$8,400,],[$Cash at bank,,$4,500],[$Accounts Payable Control,$9,000,],[$Accounts Receivable Control,$5,400,],[$Drawings $-$ John Franklin,$32,200,],[$Equipment at cost$,,3,560],[$GST Collected,$2,165,],[$GST Paid,,$11,500],[$Residential Rent Received,$10,000,],[$Loan to Martha Stewart,$22,000,],[$Motor Vehicle $-$ at cost$,,500],[$Provision for Annual Leave,$54,000,],[$Purchases of inventory,$2,600,],[$Insurance$,1,450,],[$Repairs and maintenance $-$ Motor Vehicles,$5,000,],[$Stock of inventory $(1$ July $2022),6,400,],[$Office expenses,$30,000,],[$Wages$,191,615,191,615],[,,]]$

Additional information required for closing entries only: stock of inventory ${30}^{th}$ June $2023$: $$5750.$

Required:

A$.$ Prepare General Journal entries to close the relevant ledgers on ${30}^{th}$ June $2023$ and post to General ledgers.

B$.$ Prepare a post$-$closing balance as at ${30}^{th}$ June $2023.$