Accounts receivable 32 800 Loan 20 000 Accounts payable 12 833 Nominal accounts Sales 68 560 Cost of sales 29 400 15 333 Salaries expense Wages expense expense Stationery Telephone expense Interest expense Petrol expense 6 000 1250 3 200 250 181 398 181 393 3.000 Renee EXAMINER Tacks Motimais MODERATOR Page 4 of 7 Central University of Technology, Free State FACULTY OF MANAGEMENT SCIENCES CENTRAL UNIVERSITY OF TECHNOLOGY, FREE ST SENTRALE UNIVERSITEIT VIR TEGNOLOGIE, VRYSTA YUNIVESITHI E BOHARENG YA THEKENOLOJI, FOREIST. You are required to: 2.1.1 Journalise the necessary closing entries. 2.2.2 Show the closing entries to the following accounts in the general ledger: Sales Cost of sales Trading account​