Date General journal Debit Credit Jun 30 Meowster Statement of Financial Position as at 30 June 2018 Ms Kate Morris is the sole owner of Meawster, a pet service store that offers temporary accommodation and bathing services for cats. Following is Meowster's Adjusted Trial Balance prepared on 30 June 2018. Meowster Adjusted Trial Balance as at 30 June 2018 Debit $12 500 4 400 11 500 Credit Account Cash at Bank Pet Bathing Supplies Machines- Professional Pet Dryer Accounts Pavable Long-Term Bank Loan Kate Morris, Capital Kate Morris, Drawings Bathing Service Revenue Accommodation Service Revenue Pet Bathing Supplies Expense Wages Expense Rent Expense Utility Expense Interest Expense Bank Loarn $ 1000 17 100 10 000 3 000 12 600 7 500 5 200 5 600 4 200 1 700 100 $48 200$48 200 (a) Prepare closing entries; no narration required. (b) Prepare the fully classified Statement of Financial Position in the narrative format, based on the post-closing balances (you are not required to show the post-closing trial balance)