Advanced Placement (AP)
Des Infectant is the sole proprietor of "GSI: Grime SceneInvestigators". Des is friends with Gail Shooter, Stanley Noife andBonnie Jovi. GSI: Grime Scene Investigators is contracted by Here IfYou Need, Nailed It Hardware and Vinyl Countdown to clean thepremises of each business.One evening when they all were all out to dinner, Des was explainingthat he had no idea how to close off the accounts. His friends suggestedhe contact Prider & Copeland Accounting Services again and ask foryou as they have all been very happy with the work you have done forthem.During his appointment with you, Des presents you with the followingTrial Balance. Des has tried to be helpful and has sorted the TrialBalance into alphabetical order!Accounts PayableAccounts ReceivableAccumulated Depreciation - Cleaning EquipmentCash at BankCleaning EquipmentCleaning SuppliesCleaning Supplies ExpenseD. Infectant - CapitalD. Infectant - DrawingsDepreciation ExpenseInsurance ExpenseInterest ExpenseInterest PayableMortgage PayablePrepaid InsuranceRent ExpenseSalaries ExpenseSalaries PayableSalesUnearned RevenueTotalGSI: Grime Scene InvestigatorsTrial BalanceFor the year ended 30 June 2022REQUIREDDebit ($) Credit ($)9,00037,80018,60054,0009,0003,06021,6006,3001,6209004,5007,20021,06027,00027,00068015,7003,06093,12010,080185,640 185,640The Managing Partner has requested that you assist Des by preparingthe following:a) Closing entries based on the Trial Balance provided above.b) A Post-closing Trial Balance for the year ended 30 June 2022.The Post-closing Trial balance must be in the appropriate order(i.e., not alphabetical)