Chapter 4 focuses on closing the books, which is one of the important steps in the accounting cycle. In addition, this chapter deals with the classified balance sheet, which is an important financial report in accounting. It represents a snapshot of company financial position at a specific point in time. You are required to search for and download minimum two appropriate accounting professional articles of your choice from the internet, and use them to answer the following questions (Explain your answers in details, provide real business examples, graphs or tables or any other evidence to support your answer): 1. What are the advantages and disadvantages of closing the books in accounting? 2. How to overcome the disadvantages of closing the books in accounting? 3. What are the costs and benefits of preparing the classified balance sheet? 4. How to improve the classified balance sheet preparation in practice? 15. How to analyze the classified balance sheet