Below is an alphahetical list of the adjusted accounts of Delfon Tour Company at its year end, December 31 . 2014. All accounts have normal balmees. Additional information: 1. In 2015,$3,000 of the notes payable becomes due. 2. The note receivable is due in 2016. 3. On July 18, 2014, Fred Delton invested $3,200 cash in the business. Instructions (a) Prepare the closing entries. Calculate the post-closing balance in F. Delton, Capital on December 31, 2014. (b) Prepare a classified balance sheet. Below is an alphahetical list of the adjusted accounts of Delfon Tour Company at its year end, December 31 . 2014. All accounts have normal balmees. Additional information: 1. In 2015,$3,000 of the notes payable becomes due. 2. The note receivable is due in 2016. 3. On July 18, 2014, Fred Delton invested $3,200 cash in the business. Instructions (a) Prepare the closing entries. Calculate the post-closing balance in F. Delton, Capital on December 31, 2014. (b) Prepare a classified balance sheet